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New guidance on Division 7A and Section 100A

New guidance on Division 7A and Section 100A

ATO takes aim at family trusts with new guidance on Division 7A and Section 100A.

After 43 years since introduction, the ATO has released its comprehensive guidance on section 100A as well a revised view as to the application of Division 7A to unpaid present entitlements (UPEs). The draft guidance is expected to have significant impact on many family trust arrangements. Given much of the guidance applies retrospectively, it is imperative that taxpayers consider how the guidance is to apply to both historical and future distributions.

Watch this webinar to learn more about:

  • The ATO view of section 100A and the ordinary commercial and family dealings exception
  • Treatment of UPEs to corporate beneficiaries
  • Application and transition dates
  • Implications for year-end planning
  • Review of existing structures and legacy arrangements

The information presented in this webinar was accurate at the time of recording, 6 April 2022.
This content is general commentary only and does not constitute advice. Before making any decision or taking any action in relation to the content, you should consult your professional advisor. To the maximum extent permitted by law, neither Pitcher Partners or its affiliated entities, nor any of our employees will be liable for any loss, damage, liability or claim whatsoever suffered or incurred arising directly or indirectly out of the use or reliance on the material contained in this content. Pitcher Partners is an association of independent firms. Pitcher Partners is a member of the global network of Baker Tilly International Limited, the members of which are separate and independent legal entities. Liability limited by a scheme approved under professional standards legislation.

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