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The Tax Institute Submission | Non-arm’s length income and expenses – LCR 2019/D3 and PCG 2019/D6
Published on 04 Dec 19 by THE TAX INSTITUTE
The Tax Institute welcomes the opportunity to a make a submission in relation to the Law Companion Ruling LCR 2019/D3 (LCR) and Practical Compliance Guideline PCG 2019/D6 (PCG) about the recent non-arm’s length income (NALI) and expenses (NALE) amendments to s.295-550 made by Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019.