2023 Section 100A

Practical application and implications of Section 100A – Part 2

Source: Victoria

Published Date: 5 Sep 2023


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The ATO’s final guidance on section 100A was released on 8 December 2022 and includes changes that incorporated feedback received during public consultation. Using case studies, this practical session covers:

  • Where we’ve landed on section 100A, more than two year-ends on from the release of the ATO’s initial draft guidance in early 2022
  • Falling between the zones — when your clients’ arrangements differ from the ATO examples
  • Loans, gifts and undrawn amounts by family members — what is needed to demonstrate the beneficiary’s entitlement has been extinguished for their own benefit; and
  • What supporting documentation is required to explain the transactions that have happened and what is the risk of trustees recording too much?
Author Profile
Leanne Connor CTA

Author Profile
Fiona Dillon CTA

Author Profile
Robyn Jacobson CTA

Individual Session


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2023 Section 100A

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