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The increasing use and threat of Section 100A paper

Published on 25 May 20 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • State of the (Tax) Nation on June 11, 1978
  • conspectus of Section 100A
  • what is “ordinary family dealing”?
  • cases on Section 100A
  • what would Lord Denning have said?
  • ATO’s guidance and views.

Author profile

Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in corporate restructurings, cross-border investment, property, wine and mining taxation, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 22 September 2021
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This was presented at Barossa Online - SME Tax Technical Part 1 .

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