Section 100A Masterclass
2h 12m CPD time
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With ATO documents TR 2022/4 and PCG 2022/2 finalised in December 2022, and the Federal Court decisions handed down recently re the Guardian AIT and Alexander Springer cases, Section 100A remains one of the hottest topics amongst tax advisers. With a case study and plenty of well-explained scenarios, you'll leave the session more confident about the application of Section 100A for advising your clients.
The session has something for everyone, from a recap of how Section 100A operates, and more technical scenarios such as how Section 100A might apply on the distribution of capital gains.
Section 100A refresher
Retention of funds by the trustee
Distributions to bucket companies
Reimbursement agreements - timing and parties
Capital gains
Adult children case study
Documentation - recommendations
Download the slides in the Resources tab.
Date recorded: 20 March 2023