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  • Advice under development – trust specific issues

    Effect of COVID-19 on our work

    Our public advice and guidance program continues to have a focus on COVID-19 related issues, including:

    • consideration of tax and super issues arising from the impacts of COVID-19 on the community, and
    • providing practical guidance on the tax and super aspects of the Government’s economic response.

    However, we have returned to our ongoing program of work and are updating the status of issues listed on the Program.

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    [3942] Section 100A reimbursement agreements

    Draft Taxation Ruling
    Income tax: section 100A: reimbursement agreements – purpose and ordinary dealing exclusions

    October 2018

    The draft Ruling will set out the Commissioner’s preliminary views on the exclusions from a ‘reimbursement agreement’ for:

    • agreements not entered into with a purpose of eliminating or reducing someone’s income tax, and
    • agreements entered into in the course of ordinary family or commercial dealings.

    Expected completion
    To be advised

    Targeted consultation on this issue has commenced.

    Justin Dearness, Tax Counsel Network
    Phone: (07) 3213 5745

    See also

    Last modified: 01 Sep 2020QC 57882