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  • Advice under development – trust specific issues

    [3942] Section 100A reimbursement agreements

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

    This 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
    July 2021

    Targeted consultation on this issue has commenced.

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

    See also

    Last modified: 29 Apr 2021QC 57882