Source: Victoria
Published Date: 5 Sep 2023
The most-talked about issue in private markets tax in the last two years has been section 100A. In late 2022, following the Federal Court decisions in Guardian AIT and BBlood, the ATO finalised Taxation Ruling TR 2022/4 and Practical Compliance Guideline PCG 2022/2 that set out its interpretation of section 100A and reimbursement agreements. In 2023, the Full Federal Court handed down its decision from an appeal in Guardian AIT and a decision on the appeal in BBlood is pending. Revisions to TR 2022/4 and PCG 2022/2 are in the works.
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