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Notes Online Home 2023 Tax Schools Day 2 ATO releases final guidance attacking family trust distributions
In this chapter of the notes, we discuss the ATO releasing final guidance attacking family trust distributions, more broadly:
- Background to appling S.100A
- ATO releases its finalised S.100A compliance guidelines in PCG 2022/2
- Trust distributions to the ‘controllers’ of a discretionary trust
- Trust distributions to audit children and grandparents
- Issues with gifts, education costs and board
- Which bucket company distributions are now in danger
- Latest guidelines for identifying ‘high risk’ family trusts
- NTAA’s ‘game plan’ to navigate your clients through the S.100A compliance guidelines