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  • Advice under development – trust specific issues

    Effect of COVID-19 on our work

    Our public advice and guidance program is currently focused on:

    • supporting the community with a range 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.

    This is affecting the delivery of other advice and guidance products. We have considered the relative priority of the issues listed on this program. We will provide updates if we further revise our scheduling.

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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: 14 Apr 2020QC 57882