Section 100A Masterclass

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