MasterNuggets with Meng: I got 99B Problems… And 100A too!

In this MasterNugget with Meng, work through trust distribution issues where Section 99B or Section 100A might apply.

In this session, we cover:

• Case study: Chan’s bakery business

  • Operation of integrity provisions:

    • s 100A of ITAA36

      • Reimbursement Agreement

      • Ordinary Family Dealing

    • s 99B

    • New guidelines – PCG 2024/3 & TD 2024/9

  • Division 7A

    • Interposed entity rules – s 109T

    • Bendel v FCT

Date recorded: 17 March 2025