Sladen Snippet – ATO releases further determination on the application of NALI to non-commercial related party LRBA loans

Sladen Snippet – ATO releases further determination on the application of NALI to non-commercial related party LRBA loans

The Australian Taxation Office (ATO) has released Taxation Determination TD 2016/16 which provides further guidance on its view as to the application of the non-arm’s length income (NALI) rules to the non-commercial limited recourse borrowing arrangement (LRBA) loans from related parties to the trustees of self managed superannuation funds (SMSF). 

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"The mere existence of a “service agreement” will not mean “service charges” are deductible".

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"The mere existence of a “service agreement” will not mean “service charges” are deductible".

The Administrative Appeals Tribunal’s decision in Case 4/2016 illustrates the importance of observing the terms of a Services Agreement and ensuring that the actions of the parties to the agreement are consistent with the written agreement.

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Sladen Snippet - Variation to foreign resident CGT withholding payments

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Sladen Snippet - Variation to foreign resident CGT withholding payments

PAYG withholding variation for foreign resident capital gains withholding payments – deceased estate and legal personal representatives

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Complex estate planning in a complex world.

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Complex estate planning in a complex world.

On 6 September, 2016 Sladen Legal delivered an event titled Complex estate planning in a complex world.

In it the following issues were examined: