2023 Section 100A

Section 100A, Trusts and UPEs

Source: New South Wales

Published Date: 17 May 2023


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It’s been one year since the ATO’s release of TR 2022/4, TD 2022/11, TA 2022/1 and PCG 2022/2. These releases set out its position on the arrangements within the scope of section 100A.

Using real life examples, this paper discusses the practical implications of trust distributions and UPEs means for you and your clients following the ATO guidance and recent cases including:

  • What type of arrangements are likely to trigger 100A based on the ATO’s guidance?
  • Where does the decision in BBlood Enterprises Pty Ltd v CoT [2022] FCA 1112 and Guardian AIT v CoT [2021] FCA 1619 (both on appeal) leave us in terms of ordinary family or commercial dealings?
  • What practical steps should practitioners be taking prior to 2022–23 trust distributions? and;
  • How are the ATO applying the PCG and its guidance in practice?

Individual Session

Author(s): Dung Lam CTA , Mark West CTA
Materials from this session:


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2023 Section 100A

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