Notes Online
Welcome to Notes Online.
We offer chapters and articles for individual purchase at $2.20 per page. We hope you find our notes helpful.
Disclaimer
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.
Price
$110.00
Document Type
Article
Pages
50
Notes Online Home 2022 Tax Schools Day 2 Other developments for business in the 2022 income year
Critical issues with the ATO’s attack on family trust distributions
In this segment of the notes, we discuss the ATO’s approach to S.100A. In more detail:
- Background to S.100A
- When can a trust distribution be invalidated under S.100A?
- ATO introduces NEW compliance guidelines on applying S.100A
- Which trust distributions are now in the firing line under the ATO’s compliance guidelines?
- What happens when the ATO applies S.100A to invalidate a trust distribution?
- Common questions associated with S.100A
- NTAA action plan when advising clients on S.100A risk