TaxVibe
We love the vibe of tax and here at The Tax Institute, we do tax differently. We chat with some of the tax profession's great thought leaders each episode, who share valuable and practical insights you may not hear every day.
TaxVibe
Episode 18 — Unpacking the ATO’s section 100A draft guidance
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The Tax Institute
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Season 1
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Episode 18
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In this episode of TaxVibe, Robyn chats with Jonathan Ortner, Tax Director, Arnold Bloch Liebler, about section 100A of the Income Tax Assessment Act 1936 that deals with trust distributions and what the ATO’s recent draft guidance materials mean for you and your clients.
They explore:
- What section 100A is and why it’s in the spotlight at the moment
- The conditions under which section 100A applies and its requirements
- Guidance from cases including East Finchley, Prestige Motors, Idlecroft and Raftland
- Where to from here for section 100A, including the pending court appeal in Guardian
Host: Robyn Jacobson, CTA
Guest: Jonathan Ortner, FTI
For more information about The Tax Institute: https://www.taxinstitute.com.au/