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  Miscellaneous 2020

The increasing use and threat of Section 100A

Source: South Australia

Published Date: 25 May 2020

 

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The ATO's increasing compliance activity around section 100A has serious implications for every day clients. But the legislation has not changed " so why the change in administration? Advisers await the ATO's new ruling with great anticipation. This session looked at what section 100A is really about, including the original family dealing exception, and whether the ATO's increased activity is justified.

Individual Session

The increasing use and threat of Section 100A

Author(s): Michael Butler
Materials from this session:

Author(s)

Details

  • Published By: Michael Butler
  • Published On:25 May 2020
  • Took place at:Online

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2020

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