Need to Know Tax Series - Finalised ATO Releases on Section 100A

The ATO has now released the finalised guidance package on its highly controversial interpretation of section 100A.

Accounting and financial advisers to clients with discretionary trust structures must now seriously assess the impact of the ATO’s releases and consider the options and strategies available.

This presentation will review the changes made since the ATO’s previous drafts and assist advisers in navigating the ATO’s controversial position by considering practice tips and risk management strategies. 

Topics covered will include:

• Where has the ATO landed in light of feedback on the earlier draft pronouncements?

• Exploring the ATO’s grievances in finalised PCG 2022/2, TR 2022/4 and TA 2022/1

• The implications of the Guardian AIT and BBlood decisions

• Practical issues for trust distributions going forward

Who should attend?

• Public accountants and financial advisers
• CFOs and directors of private groups with trust structure