The non-arm’s length income rules play a significant role in structuring SMSF acquisitions and investments and can be a potential minefield for advisers. Despite this, the non-arm’s length income rules do not occupy a critical step in the SMSF decision making process, often only being considered at the last minute or after the fact. This paper reviews the non-arm’s income rules following a number of landmark cases in this area and the Australian Taxation Office’s renewed focus on trust compliance.

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