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Why accountants must be alert to 100A agreement traps

Advisers run the risk of being party to a reimbursement agreement under the ATO’s trust ruling. Can an adviser, such as an accountant or a lawyer, be involved with the making of an agreement cove ....

Justice Thawley , Bblood Enterprises , Federal Court ,

What BBlood Enterprises case means for s100A

Last month’s court decision had more to say about “ordinary family or commercial dealings” in trust distributions. On 19 September 2022, the Federal Court handed down its decision in BBlood En ....

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