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Getting NALI – Part 2

In the last part of our series on NALI, we discuss SMSF Trustee capacity and how to apply the new ruling in practice.

Getting NALI - Part 1

It's safe to say that the SMSF industry was never going to sanction LCR 2021/2 ("the LCR") in any form.  But as it is now law, we have to m

SMSFs, employee share schemes & NALI

Acquiring shares under an employee share scheme (ESS) via your self managed superannuation fund (SMSF) may appear attractive but greater unc

The NALI Storm for SMSF Auditors

The much-anticipated Law Companion Ruling 2021/2 has not resolved the nuances of ITAA97 section 295-550. The Regulator’s interpretation is

Lessons learnt from litigations

If “you play lousy games, you win lousy prizes”. And having a multimillion-dollar Notice of Claim land in your firm’s letterbox from a

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