![ATO Seeks to Mitigate NALI Setback in BPFN Ruling](https://images.squarespace-cdn.com/content/v1/62940022bdc06b31c5ba0c30/1718661673137-VWY1VAMGQUOXQFSRQFHC/AdobeStock_721895334.jpeg)
ATO Seeks to Mitigate NALI Setback in BPFN Ruling
The ATO responds to the BPFN ruling, which challenged its stringent stance on non-arm's length income (NALI) in SMSFs. While maintaining the importance of benchmarking, the ruling highlights the validity of commercial assessments in private lending schemes.