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How to plot a path through the s100A minefield

When it comes to trust distributions, the buck stops with accountants. In the first of two articles, here’s an outline of the salient points. Despite the release of the ATO final tax ruling and

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Accountants Daily - s100A Special Edition

Three experts in tax and law dissect the ATO’s final ruling on s100A, the Guardian appeal decision and what it means for reimbursements agreements. In tomorrow’s Accountants Daily Insight Specia

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Why concerns linger over s100A final ruling

The ATO improves its guiding documents on trust distributions, but too much remains uncertain. Section 100A of ITAA 1936 is an anti-avoidance provision that has been in the law since 1979 and applie

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Federal Court decides Guardian AIT appeal on s100A

Long-awaited decision leaves a central question about “ordinary family or commercial dealings” unaddressed. The Full Federal Court has handed down its decision in a long-awaited Section 100A case

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Guardian AIT decision leaves s100A questions hanging

Federal Court clears up doubts over reimbursement agreements but leaves a core question untouched. The ATO’s s100A ruling will need a rewrite to reflect the Guardian AIT appeal decision, say tax s

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Three ways to solve all your s100A problems

The ATO’s approach to trust distributions was the biggest tax issue of 2022, but there are some clear ways through the confusion. The ATO’s draft guidance on section 100A released in February and

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How 100A multiplies the compliance burden

The ATO’s trust distribution ruling comes with a whole raft of requirements for consultation and documentation. With the finalisation of ATO documents TR 2022/4 and PCG 2022/2 in relation to section

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From 100A to exam cheats and director IDs … Oh, what a year!

What were the biggest stories in the tax profession in 2022? Accountants Daily picks its top five. When you think about the big news stories this year, you might bring to mind the first time Labor h

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Accounting industry gives cautious thumbs up to final s100A ruling

It could be “like having the ATO at the kitchen table” according to CA ANZ, but most find TR 2022/4 a “significant improvement”. Accounting bodies and tax professionals have responded favoura

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100A ruling leaves trust decisions haunted by 'uncertainty'

The ATO fails to resolve the key question of what constitutes “ordinary family and commercial dealing”, tax professionals say. Uncertainty will haunt trust distribution decisions next June because

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