TaxBanter Monthly Special Topic: Understanding Section 100A - July 2023
Our monthly Special Topic presentations are practical, yet detailed analyses of specific areas of tax law or practice.

Our Online Special Topic sessions, meant to accompany our Tax Updates, are an in-depth look at topical matters frequently encountered by tax professionals.
Recorded 5 July 2023
Each year we carefully select these topics based on current happenings in the industry and government. Each session is supplemented by a comprehensive technical paper and relevant case studies for maximum understanding.
Price
Individual - $207.90
Team - $623.70 (up to 6 team members)
If you wish to purchase an team registration, please create an account and login.
Section 100A of the ITAA 1936, an integrity provision, has received a lot of attention recently. We consider its implications for distributions from trusts having regard to:
- what is an ordinary family or commercial dealing
- the Court decisions in Guardian and other significant cases
- the ATO‘s most recent guidance
- the importance of documentation and other risk management strategies
Karen Vella
Tax Training Team Leader, TaxBanter
Karen has over 25 years experience in the tax profession, first as a practitioner and more recently as an educator. She trained with the Big Four and initiated her own successful small practice before moving to Hayes Knight as a Partner.
Prior to joining TaxBanter, she spent many years as a trainer and technical writer for Webb Martin Training, and then most recently TaxBytes. She is also a regular presenter and consultant for Knowledge Shop.
Karen loves to talk tax. She has provided tax training to clients ranging from the Australian Taxation Office to accounting firms, both large and small. Her specialty is translating complex content into something meaningful, engaging and practical for her clients, no matter their level of experience.

TaxBanter Monthly Special Topic: Understanding Section 100A - July 2023
TaxBanter
1 modules
Investment per person: $ 207.90
Team cost: $ 623.70
You can’t use team rate, please either signup or login to access team rates