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Update on s 100A paper


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 .

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