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  • Advice under development – trust specific issues

    We are developing advice and guidance on the following trust issue.

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    [4099] Section 100A reimbursement agreements

    Title

    Update to Taxation Ruling TR 2022/4 Income tax: section 100A reimbursement agreements

    Purpose

    TR 2022/4 will be updated to reflect two recent Full Federal Court decisions, namely Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3 and Bblood Enterprises Pty Ltd v Commissioner of Taxation [2023] FCAFC 89.

    Expected completion

    September 2023

    Title

    Update to Practical Compliance Guideline PCG 2022/2 Section 100A reimbursement agreements – ATO compliance approach

    Purpose

    A minor update will also be made to this Guideline to further clarify some features of green zone arrangements.

    Expected completion

    September 2023

    Contact

    Justin Dearness

    Phone: 07 3213 5745

    Justin.Dearness@ato.gov.au

    Last modified: 01 Sep 2023QC 57882