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Recorded Webinars

Recorded Webinar: The SMSF Non-arm's Length Rules - Meeting ATO Expectations from an Audit Perspective

The application of the NALI rules to general expenses are likely to have a significant impact on some SMSFs. This session examines how they impact the auditor, including: Understanding ATO rulings on NALI and NALE - an overview ATO expectations on NALI and NALE Making sure w

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About the Webinar

The application of the NALI rules to general expenses are likely to have a significant impact on some SMSFs. This session examines how they impact the auditor, including:

  • Understanding ATO rulings on NALI and NALE - an overview
  • ATO expectations on NALI and NALE
  • Making sure we identify NALE
  • What is the ‘nexus’ that triggers the NALI provisions?
  • The application of general expenses NALE
  • Individual acting as trustee - some important do’s and don’ts
  • Trustee remuneration and NALI risk
  • What are the key considerations from an auditor perspective?
  • Case studies

Presented By

Belinda Aisbett
Director, Super Sphere Melbourne, Vic

Belinda is a director of Super Sphere Pty. Ltd., a specialist self managed superannuation company, where she is responsible for providing audit, consulting and training services in relation to self managed super funds.

Belinda established Super Sphere in 2003 to specialise in SMSF auditing and audit related services. This is in addition to providing an SMSF Audit Toolkit to other auditing professionals and undertaking numerous training engagements each year.

Belinda is a member of the CAANZ, and holds a Bachelor of Business (Accounting). Belinda is also a specialist Fellow member of the SMSF Association (SMSFA), co-chairperson of their audit discussion group, and a member of both the SMSF Association’s education and conference committees.

Belinda is a representative of the SMSFA at the ATO SMSF auditor professional association stakeholder group, and a member of the ATO Superannuation Industry Relationship network committee.

Who Should Attend?

This webinar is suitable for SMSF auditors throughout Australia. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim 1 CPD/Training hour.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

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