--- title: 03 August 2021 - The ATO NALI Drama Explained description: By now you would have seen all the dramatic headlines regarding the ATO incursion into general expenses in a SMSF where any discounted services or even free services delivered under an arrangement by, --- [Skip to content](https://info.lightyeardocs.com.au/supportcentre/hc/en-us/articles/4404523416217-03-august-2021-the-ato-nali-drama-explained#main-content) English Show submenu for translations [![Asset 46@4x](https://info.lightyeardocs.com.au/hs-fs/hubfs/Asset%2046@4x.png?width=273&height=50&name=Asset%2046@4x.png)](https://www.lightyeardocs.com.au/) Open main navigation Close main navigation - English Show submenu for translations Your Gateway to Growth and Achievement! - There are no suggestions because the search field is empty. 1. [Success Hub](https://info.lightyeardocs.com.au/supportcentre?hsLang=en) 2. 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Plus the sting in the tail is that many APRA funds are going to be in the firing line for their investments - raising NALI on capital gains. The good news is that we have a few months to put in place plans and measures to counter the ATO legal guidelines and until then we must abide by the law and also Practical Compliance Guideline PCG 2020/5 Applying the non-arm's length income provisions to 'non arm's length expenditure' - ATO compliance approach for complying superannuation entities. In this special session Grant Abbott, SMSF author and trainer will do a deep dive into the law - the current status and the new guidelines for all of us to prepare for. 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