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Individual Podcasts

Reimbursement Agreements, Trust Distribution Mistakes & Deeming Under s100a

Section 100A of the Income Tax Assessment Act 1936 dealing with reimbursement agreements is a relatively unknown integrity measure in Division 6. In recent years, the ATO have started applying section 100A to scenarios which previously might have been considered acceptable tax pla

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About the Podcast

Section 100A of the Income Tax Assessment Act 1936 dealing with reimbursement agreements is a relatively unknown integrity measure in Division 6. In recent years, the ATO have started applying section 100A to scenarios which previously might have been considered acceptable tax planning. This session takes you through the elements required for a reimbursement agreement under 100A to be found by reference to practical examples, as well as ways to mitigate the risk of creating a reimbursement agreement.

Featuring: Fletch Heinemann, Cooper Grace Ward Lawyers, Brisbane

[27.51 minutes] [0.46 CPD hours]

Presented By

Fletch Heinemann
Partner, Cooper Grace Ward Lawyers Brisbane, QLD

Fletch Heinemann is one of the partners in Cooper Grace Ward’s tax team. He specialises in tax disputes and litigation. Fletch’s technical specialisations include income tax, GST, payroll tax and customs duties. In managing clients’ tax and customs disputes, Fletch helps with the audit stages, ATO interviews, notices of objection, appeals in the AAT, QCAT, Federal Court and Supreme Court. Fletch draws on this experience to provide upfront practical tax advice across a range of commercial issues.

CPD Information

0.01 CPD Hours

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