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ATO extends relief to further consider NALE position

Compliance, InvestmentsBy Aaron DunnMarch 26, 2021Leave a comment

The Australian Taxation Office (ATO) has decided to extend for a further 12 months the current transitional compliance approach set out in PCG 2020/5 to allow additional time to finalise its position on non-arm’s length expenditure (‘NALE’) within the NALI provisions (section 295-550 of the ITAA 1997).   The ATO issued draft ruling, LCR 2019/D3 in…

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