Session details
Session 3.1: Section 100A and Division 7A – The need for certainty
Section 100A was drafted back in 1979 to combat certain tax avoidance arrangements.
Join our panel discussion with Fiona Dillon of the ATO and members of The Tax Institute’s consultation submission team to discuss the ATO’s TR 2022/D1, TD 2022/11, PCG 2022/D1 and TA 2022/1 including:
- ATO interpretation of Section 100A and Division 7A
- Tips for navigating the uncertainty
- Defending 100A assertions
- Financial Accommodation and Ordinary Family Dealings
- Arrangements safe from ATO compliance action
- Retrospective application from 2014, and
- Promoter Penalties – the sting in the tail.
Panel: Michael Butler, CTA, Finlaysons, Fiona Dillon, CTA, Australian Taxation Office, Vanessa Priest, FTI, Baskin Clarke Priest
Facilitator: Robyn Jacobson, CTA, The Tax Institute