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11 Nov 2016

Safe Harbour terms for LRBAs & TD 2016/16

Posted in LRBA / ATO, SMSF Auditor, SMSF News

The ATO released safe harbour guidelines for arm’s length LRBAs. The deadline to ensure all LRBAs are brought into line is 31st January 2017. However subsequently the ATO released TD 2016/16 which is a shift in its position around what constitutes NALI.

> Download Safe Harbour terms for LRBAs & TD 2016/16 Document

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