Section 100A: yea or nay?
Source: Taxation In Australia Journal Article
Published Date: 1 Mar 2023
While recent cases on s 100A may provide some comfort to advisers and their clients in respect of how they manage their trust distribution strategies, it is important to keep in mind that overcoming a particular anti-avoidance provision is not a "get out of jail free" card. A review of the cases in the area show that where few succeed, many others often fail off the back of a lack of evidence, quality of evidence, or as a result of other anti-avoidance provisions being deployed.
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Details
- Published By: John Ioannou CTA, Elizabeth Allen
- Published On:1 Mar 2023
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