Check if your SMSF transactions meet the arm's length requirements.
SISA s 109 Standards
* Assessment based on SISA s 109 arm's length requirements. Results are for illustrative purposes.
* Related party transactions must be on arm's length terms to avoid NALI/NALE issues.
* This checker does not constitute legal or financial advice.
An arm's length transaction is one where parties act independently and in their own commercial interests, as if they were unrelated parties. This is a key compliance requirement for SMSFs.
Important: This calculator is for illustrative purposes only and does not constitute legal or financial advice. For professional advice regarding your specific circumstances, please consult with a qualified SMSF adviser or accountant.