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  Miscellaneous 2022

Section 100A and Division 7A: Draft ATO Guidance

Published Date: 4 Mar 2022

 

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Panellists: Chris Wookey, CTA, Chair of The Tax Institute's SME Committee, Chris Wookey Chartered Accountant Robyn Jacobson, CTA, Senior Advocate, The Tax Institute | Facilitator: Todd Want, CTA, Director, William Buck

This webinar covers:

  • The ATO's preliminary views on what is a section 100A 'reimbursement agreement'
  • The ATO's preliminary views on when an arrangement is exempt from section 100A as 'ordinary family and commercial dealing'
  • The ATO's draft compliance approach to applying section 100A
  • The ATO's view of arrangements involving distributions to adult children where the parents enjoy the economic benefit
  • The ATO's draft position on when an unpaid present entitlement held on sub-trust constitutes a Division 7A loan
  • What this draft guidance means for you and your clients
  • Considerations for drafting 2022 trustee resolutions.

Details

  • Published On:4 Mar 2022

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 2022

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