Miscellaneous 2020

The increasing use and threat of Section 100A

Source: South Australia

Published Date: 25 May 2020


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The ATO's increasing compliance activity around section 100A has serious implications for every day clients. But the legislation has not changed " so why the change in administration? Advisers await the ATO's new ruling with great anticipation. This session looked at what section 100A is really about, including the original family dealing exception, and whether the ATO's increased activity is justified.

Individual Session

The increasing use and threat of Section 100A

Author(s): Michael Butler CTA


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Miscellaneous 2020

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