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]