Miscellaneous 2020

Update on s 100A

Source: Victoria

Published Date: 15 Oct 2020


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This paper covers:

  • current thinking and currently available guidance on s 100A
  • how taxpayers can navigate a path through the provisions while we wait for further clarification
  • consideration of the applications of s 100A to examples dealing involving families and private business groups
  • interaction of s 100A with other provisions such as Division 7A and the trust loss provisions.

Individual Session

Update on s 100A

Author(s): Leo Gouzenfiter , Alexis Kokkinos ATI


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Miscellaneous 2020

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