NALI/NALE and SMSFs: Impact on CGT and Contribution Caps

Join Anthony Cullen as he unpacks how NALI and NALE rules interact with CGT and contribution caps. Learn to navigate compliance risks, avoid tax pitfalls, and apply practical strategies.

This webinar has completed.

NALI & NALE in Focus: Impact on CGT, Contribution Caps & Compliance

How do the Non-Arm’s Length Income (NALI)  and expenditure (NALE) rules interact with other key SMSF related tax provisions, such as Capital Gains Tax (CGT) and contribution caps? Understanding these connections is critical for SMSF trustees, accountants, and advisers to avoid costly compliance mistakes and unintended tax consequences. 

 In this webinar, Accurium’s Senior SMSF Educator, Anthony Cullen, will break down the complexities of NALI and NALE and its impact on CGT and contribution cap rules, using practical examples to illustrate real-world applications. You will gain insights into how these rules intersect, when they trigger unexpected tax outcomes, and what strategies can be used to manage compliance risks.  

This is the second in a series of two webinars focusing on NALE.

Date & Details

Wednesday, 14 May 2025

Time
2:00pm - 3:15pm AEST (NSW, QLD, VIC,TAS)
1:30pm SA & NT
12:00pm WA

Registration to this event includes:

  • 1.25 hour live online event with opportunity to ask questions of the presenter 
  • 1.25 accredited CPD hours from the SMSF Association/Financial Advice Association of Australia 
  • 3 months access to recording and materials after the event 

What we cover

On completion, participants will be able to:
  • Understand the Interaction Between NALE and Other SMSF Rules – Gain clarity on how Non-Arm’s Length Income (NALI)  and expenditure (NALE) rules impact CGT provisions and contribution caps. 
  • Identify Tax Implications and Compliance Risks – Learn how NALE can affect an SMSF’s tax treatment, including potential penalties and unexpected tax consequences. 
  • Apply Practical Strategies to Manage Compliance – Explore real-world examples of how to navigate the complexities of NALE when dealing with CGT events and contributions. 
  • Enhance Advisory Skills for SMSF Clients – Develop the knowledge to provide informed guidance on structuring SMSF transactions to minimise risk and ensure compliance. 

Anthony Cullen

Senior SMSF Educator, Accurium

Anthony is a new member of the Accurium education team and comes to us with nearly 25 years of experience in the accounting and SMSF industry. 

He has previously held senior roles managing the SMSF division of a small accounting practice and providing SMSF technical support within a large SMSF administration business. 

Over the years, Anthony’s roles have evolved from the accounting function of SMSFs to keeping on top of the ever changing technical and compliance nature of this specialised area.

Webinar

NALI/NALE and SMSFs: Impact on CGT and Contribution Caps

14 May 2025 - 14 May 2025

Webinar

$160.00 + GST