2023 Section 100A

The latest on Section 100A – Part 1

Source: Victoria

Published Date: 5 Sep 2023


Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

The most-talked about issue in private markets tax in the last two years has been section 100A. In late 2022, following the Federal Court decisions in Guardian AIT and BBlood, the ATO finalised Taxation Ruling TR 2022/4 and Practical Compliance Guideline PCG 2022/2 that set out its interpretation of section 100A and reimbursement agreements. In 2023, the Full Federal Court handed down its decision from an appeal in Guardian AIT and a decision on the appeal in BBlood is pending. Revisions to TR 2022/4 and PCG 2022/2 are in the works.

This session covers:

  • the key legal principles established by Guardian AIT and BBlood with respect to section 100A, including what constitutes a ‘reimbursement agreement’, having a purpose of reducing tax and an ‘ordinary family or commercial dealing’
  • Discuss the broader practical considerations relevant to practitioners managing trust arrangements
  • Contemplate issues that may potentially attract the attention of the ATO; and
  • Provide practical guidance on how taxpayers and their advisers can manage and mitigate their risk.


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


2023 Section 100A

Share this page