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並前往https://www.cpaaustralia.com.au/public-practice/inpractice/atos-non-arms-length-income-ruling-causes-smsf-uproar

ATO's non-arm's length income ruling causes SMSF uproar

“The ATO is aware that NALI being applied to a large APRA fund could cause substantial damage, which in this case means that even a $100 discount could result ...

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