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Associate Tax Counsel’s Report: Opening our eyes to s 100A

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Published on 01 Apr 22 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

With the tax sphere abuzz about the ATO’s draft guidance on s 100A, we take a step back and look at how we got here and where we are headed.

Author profile

Abhishek Shekhawat FTI
Abhishek Shekhawat, ATI, is an Associate in The Tax Institute’s Tax Policy and Advocacy Team, and an adept tax lawyer with a passion for all things tax. Having worked with the ATO, Abhishek brings extensive experience in tax administration, law and policy design, and a range of tax technical areas expertise. He holds a Bachelor of Law and Commerce from UNSW and is looking to continue his pursuit of knowledge with a Master of Laws. Abhishek has detailed knowledge of the law design framework, and a passion for developing workable solutions to numerous shortcomings of the current tax system. His current role will allow him to follow this passion whilst supporting The Tax Institute’s ongoing policy and advocacy work including the preparation of submissions and consultations to key external stakeholders. - Current at 24 November 2022
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