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Advocacy and Media

Submission on ATO LCR 2021/2DC and TR 2010/DC2

· Keri-Ann · Updated 24 September 2026


The Joint Bodies, including the Institute of Financial Professionals Australia (IFPA), have raised concerns about two ATO rulings: Law Companion Ruling LCR 2021/2DC, which deals with non-arm’s length income and expenses (NALI/E) in superannuation funds, and Tax Ruling TR…

The Joint Bodies, including the Institute of Financial Professionals Australia (IFPA), have raised concerns about two ATO rulings:

  1. Law Companion Ruling LCR 2021/2DC, which deals with non-arm’s length income and expenses (NALI/E) in superannuation funds, and
  2. Tax Ruling TR 2010/1DC2, which covers superannuation contributions.

The Joint Bodies have requested further guidance and clarification on several issues and suggested ways to make the rulings clearer.

Read more here.

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