SMSF Non‑Arm’s Length Income (NALI) and Non‑Arm’s Length Expenditure (NALE): Law, ATO Guidance and Key Cases

SMSF Non‑Arm’s Length Income (NALI) and Non‑Arm’s Length Expenditure (NALE): Law, ATO Guidance and Key Cases

March 2, 2026 No Comments

Overview and why it matters Non‑arm’s length income (NALI) and non‑arm’s length expenditure (NALE) are integrity rules that can materially change the tax outcome for a self‑managed superannuation fund (SMSF). Where income or expenditure is found to arise from non‑arm’s length arrangements, the ATO can treat affected income as NALI and tax it at the […]

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