Miscellaneous 2023

Section 100A: yea or nay?

Source: Taxation In Australia Journal Article

Published Date: 1 Mar 2023


While recent cases on s 100A may provide some comfort to advisers and their clients in respect of how they manage their trust distribution strategies, it is important to keep in mind that overcoming a particular anti-avoidance provision is not a "get out of jail free" card. A review of the cases in the area show that where few succeed, many others often fail off the back of a lack of evidence, quality of evidence, or as a result of other anti-avoidance provisions being deployed.

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Miscellaneous 2023

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