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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.


Understanding Section 100A - July 2023

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

Senior Tax Trainer, TaxBanter

Karen has ‘been there and done that’, having trained with the Big Four, initiated her own successful small practice before moving to Hayes Knight as a Partner. 

Karen solidified her role as an educator at Webb Martin (Kaplan) before creating her own consultancy. 

She has worked her magic on leading accounting practices around the country and is a trainer for leading in-house training company TaxBanter and for Knowledge Shop. 

 

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