Belinda is a director of Super Sphere Pty. Ltd., a specialist self managed superannuation company, where she is responsible for providing audit, consulting and training services in relation to self managed super funds.
Belinda established Super Sphere in 2003 to specialise in SMSF auditing and audit related services. This is in addition to providing an SMSF Audit Toolkit to other auditing professionals and undertaking numerous training engagements each year.
Belinda is a member of the CAANZ, and holds a Bachelor of Business (Accounting). Belinda is also a specialist Fellow member of the SMSF Association (SMSFA), co-chairperson of their audit discussion group, and a member of both the SMSF Association’s education and conference committees.
Belinda is a representative of the SMSFA at the ATO SMSF auditor professional association stakeholder group, and a member of the ATO Superannuation Industry Relationship network committee.
Recorded Webinar: Auditing NALE in SMSFs: Not as Easy as it Looks
Date/Time
About the Webinar
When some or all of a fund’s income has the potential to be taxed at the highest marginal tax rate if the fund falls foul of the non arm’s length expenditure (NALE) provisions, this presents a material risk that SMSF auditors will need to be across. This session provides guidance on the NALE provisions, including:
- Review of LCR 2021/2 (Non arm’s length income – expenditure incurred under a non arm’s length arrangement)
- How and what is the auditor required to audit?
- What audit evidence is required to confirm the capacity trustee activities were performed and why it matters?
- Accountants preparing financial statements for their own SMSF – what are the audit issues?
- What is the ATO’s compliance approach to NALE? (PCG 2020/5)
- Update on progress of government’s proposal to amend non arm’s length provisions
- Practical examples on auditing NALE
Presented By
Belinda Aisbett
Director, Super Sphere Melbourne, VicWho Should Attend?
This webinar is suitable for SMSF auditors throughout Australia. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.
CPD Information
Accountants can claim up to 1 CPD/Training hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.
Enquiries/Assistance
If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]