Section 100A Reimbursement Agreements – ATO’s position


Want a discount? Become a member by purchasing Platinum Package - Monthly Membership!

SKU: 12862 Category:


On 23 February the ATO issued their draft positions in relation to the following:

• The application of section 100A to reimbursements agreements;
• The issue of ‘financial accommodation’ in relation to Division 7A and sub trust arrangements;
• A Taxpayer Alert in relation to family arrangements under which taxpayers are utilising adult beneficiaries for the purposes of mitigating taxation liabilities.

The draft positions offered by the ATO have the potential to impact income tax structuring for private client groups including that of arrangements involving the use of ‘bucket companies’.

The TSA will present in 2 segments a summary of the draft rulings and provide a detailed analysis of the potential implications that may arise from the ATO’s guidance.

Join us on 16 March for a Tax Webinar detailing the draft rulings and the guidance offered by the ATO.

Then on 25 March in conjunction with the tax division of Findex Australia we undertake an analysis of the outcomes and the potential for future changes to the structuring of trustee positions and the implications for small and medium sized business operations that arise from the draft rulings.

Recorded on Wednesday 16 March 2022
Presented by: Phillip London

1 CPD Hour