Applying the ATO’s finalised s100A ITAA 1936 Guidance to Trust Distributions

On 8 December 2022, the ATO released Tr 2022/4 and PCG 2022/2 (finalised s100A Guidance) regarding their compliance approach to the s100A ITAA 1936 integrity rule (which can create a 47% trustee tax rate problem under s99A where it applies to a distribution.  While there are a wide variety of trust distributions which could potentially breach s100A, our Tax Astute Training Snapshot document and summary online recordings explain how to identify a possible s100A ITAA 1936 issue and find the most efficient method to manage compliance issues using the new finalised s100A Guidance.

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