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

Published on 17 Mar 16 by VICTORIAN DIVISION, THE TAX INSTITUTE

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.

Author profile

Paul Sokolowski CTA
Photo of author, Paul SOKOLOWSKI Paul Sokolowski, CTA, is a partner at Arnold Bloch Leibler, and is the national leader of the firm’s taxation practice. Paul advises clients, including high-net-worth individuals, large private groups and public entities in tax reviews, audits, disputes and litigation, and in domestic and international transactions. Paul is a regular speaker and writer for the Tax Institute, and other organisations and publications. He actively contributes to tax policy, legislative, technical and administrative development and debate. In March 2019, Paul won The Tax Institute’s 2019 Chartered Tax Advisor of the Year Award. - Current at 16 December 2020
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