Miscellaneous 2022

Section 100A and tax purpose

Source: Taxation In Australia Journal Article

Published Date: 1 Jun 2022


The view that tax purpose limits the extent of the "ordinary family and commercial dealing" exclusion from the meaning of "reimbursement agreement" in s 100A of the Income Tax Assessment Act 1936 is central to the views expressed in TR 2022/D1. This view is claimed to be supported by past case law. But a disciplined analysis of the exact words of s 100A in the context of the approach to statutory interpretation prescribed by the High Court, and past case law, raises serious questions over the correctness of this approach in TR 2022/D1.

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Miscellaneous 2022

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