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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 is a partner and the national taxation practice leader at Arnold Bloch Leibler. 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 this year, Paul won The Tax Institute’s 2019 Chartered Tax Advisor of the Year Award. - Current at 19 June 2019
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