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Notes Online Home 2018 Super Schools Day 1 What's new for SMSFs
New rules introduce tax sting for SMSFs with related party transactions
In this chapter, we look at the new rules introducing a tax sting for SMSFs with related party transactions. In more detail:
- What is the commencement date of the amendments to the NALI measures?
- Background to the NALI provisions applying to superannuation fund income
- When will the amendments to the NALI provision affect income of an SMSF?
- NTAA checklist outlines issues to consider for SMSFs and related party transactions