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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
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Notes Online Home 2022 Trusts Other Advanced trust taxation issues
How the ATO is using S.100A of the ITAA 1936 to attack discretionary trusts
This segment of the notes looks at how the ATO is using S.100A of the ITAA 1936 to attack discretionary trusts:
- Understanding the elements, of S.100A
- The ATO’s NEW draft compliance guidelines
- What are the implications of Guardian’s case?