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08 April 2021 16 minute read One key criticism of the draft Law Companion Ruling 2019/D3 ( Draft LCR) is the breadth of the ATO’s view in relation to the “nexus” required between the scheme and the loss, outgoing or expense that can constitute non-arm’s length income ( NALI) under s 295-550 of the  Income Tax Assessment Act 1997 (Cth) ( ITAA 1997). The ATO’s view is that where an expense is incurred by a fund that is less than an arm’s length amount, all of a fund’s ordinary income and statutory income is NALI, which (after relevant expenses) is taxed at 45 per cent.

Cookv bensonDaniel butlerJustin micaleShaun backhausTax instituteSuperannuation committeeHigh courtExplanatory memorandumTreasury laws amendmentSuperannuation industryCompliance guidelineடேனியல் பட்லர்ஜஸ்டின் மைக்கேல்வரி நிறுவனம்சுப்பெறன்ணுஅதிோன் குழுஉயர் நீதிமன்றம்