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<p>Daniel Butler from DBA Lawyers explains Treasury’s recent consultation on the non-arm’s length rules and what it means for SMSF professionals.<br /> <br /> In this episode, Mr Butler discusses in detail how the proposed changes would operate and how the industry has reacted so far.<br /> <br /> He also highlights some of the issues with the non-arm’s length income provisions that were not covered in the consultation and what changes industry bodies would like to see in this area.<br /> <br /> Lastly, he touches on the potential implications of these proposed provisions for the SMSF administration, accounting, advice and audit processes for funds. </p>