2023 Section 100A

Section 100A—What Are The Real Practical Implications

Source: South Australia

Published Date: 8 Mar 2023

 

Following the ATO’s finalisation of guidance on Section 100A, this presentation discusses the practical implication of that guidance in the lead up to 30 June 2023 including:

  • ATO’s interpretation of Section 100A
  • Tips for navigating the uncertainty
  • Defending 100A assertions
  • What are “ordinary family dealings”?
  • Arrangements safe from ATO compliance action
  • Retrospective application from 2014, and
  •  Promoter Penalties – the potential sting in the tail.

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