Long-awaited draft guidance on Section 100A
Tax avoidance via trust distributions – ATO guidance on s100A reimbursement agreements Draft Taxation Ruling TR 2022/D1 & Draft Practical Compliance Guideline PCG 2022/D1 S100A is an anti-avoidance provision within the tax legislation which targets trust distributions exhibiting the characteristics outlined below. It has not been widely used by the ATO to date but these […]
