04.08.2024
Insights - ATO Resurrects s100A for Trust Distributions
The ATO seems to have maintained a position for a long time, that it much prefers the dealings of individuals or corporate entities, to trusts, where the ultimate taxable benefits can be more readily manoeuvred and difficult to follow. Steve Payne explains how s100A can be applied by ATO where they consider trust distributions may be inappropriate. Read More