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Section 100A - The Phantom Menace

Published on 17 Mar 2016 | Took place at Leonda By The Yarra, Hawthorn, VIC

This session covered the scope of Section 100A of the ITAA 1936 – the specific anti-avoidance provision.

Individual sessions

Section 100A: What are ordinary family and commercial dealings, and will they save you?

Author(s):  Paul SOKOLOWSKI

This paper covers:

  • preliminary considerations - Division 6
  • policy context of s100A
  • architecture of s 100A
  • agreement
  • ordinary family or commercial dealings - the exception
  • reimbursement agreement.
Materials from this session: