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Update on s 100A paper

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Published on 15 Oct 20 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • current thinking and currently available guidance on s 100A
  • how taxpayers can navigate a path through the provisions while we wait for further clarification
  • consideration of the applications of s 100A to examples dealing involving families and private business groups
  • interaction of s 100A with other provisions such as Division 7A and the trust loss provisions.

Author profiles

Leo Gouzenfiter
Leo Gouzenfiter is a Senior Manager in the National Tax team at Pitcher Partners. He focuses on a broad range of income tax issues that affect private clients and family groups in the SME market and regularly consults with the ATO and Treasury in his role. Leo commenced his career in the tax profession as a graduate in the ATO having worked in technical roles in the Tax Counsel Network and compliance roles in various business lines. - Current at 16 December 2020
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Alexis Kokkinos ATI
Photo of author, Alexis KOKKINOS Alexis Kokkinos, ATI, is a Partner of the Tax Consulting group of Pitcher Partners and has over 19 years experience in advising corporate clients. Alexis was a member of the Board of Taxation review on the tax consolidation measures and was also a member of the Treasury review of MEC groups. - Current at 16 December 2020
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This was presented at VIC 8th Annual Tax Forum Online .

Get a 20% discount when you buy all the items from this event.

Individual sessions

M&A and Coronavirus: A crown of thorns

Author(s):  Enzo COIA,  James Gould

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Capital or Revenue – Implications of the counterfactual

Author(s):  Dioni Perera

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Tax effective resolution of trust and estate disputes: Making the best of a bad situation

Author(s):  Nathan Yii

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General ATO update for corporates

Author(s):  Chris Ferguson

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Dealing with the fallout of COVID-19

Author(s):  John Ioannou

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Seat 1A on the digital tax plane: Chasing source – or chaos?

Author(s):  Jayde THOMPSON,  Greg Weickhardt

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Permanent establishments in 2020 and beyond

Author(s):  Amber Agustin,  Cameron Forbes

Materials from this session:

Update on s 100A

Author(s):  Leo Gouzenfiter,  Alexis KOKKINOS

Materials from this session:

Tax policy and advocacy update

Author(s):  Robyn Jacobson,  Andrew MILLS

Materials from this session:

Corporate residency issues in light of COVID-19

Author(s):  Julianne JAQUES

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SME cases update

Author(s):  Vincent Licciardi

Materials from this session:

Individual tax residency update

Author(s):  Kaitilin LOWDON,  Paul SOKOLOWSKI,  Andrew Spierings

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The current superannuation landscape

Author(s):  Liz Westover

Materials from this session:

R&D – Where to now?

Author(s):  Sukvinder HEYER

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Div 7A – Emerging from COVID-19

Author(s):  Ron JORGENSEN

Materials from this session:

What’s attracting the ATO’s attention in the SME space?

Author(s):  Kelly Canavan,  Moira MERRICK

Materials from this session:

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