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Section 100A: yea or nay?

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Published on 01 Mar 23 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

While recent cases on s 100A may provide some comfort to advisers and their clients in respect of how they manage their trust distribution strategies, it is important to keep in mind that overcoming a particular anti-avoidance provision is not a “get out of jail free” card. A review of the cases in the area show that where few succeed, many others often fail off the back of a lack of evidence, quality of evidence, or as a result of other anti-avoidance provisions being deployed.

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Elizabeth Allen
Elizabeth Allen is a Special Counsel at Macpherson Kelly. She acts for a wide range of private, corporate and HNWI clients with a primary focus on tax structuring and tax dispute work, concentrating on the delivery of outcomes and solutions that give her clients the confidence to keep doing what they do best. Elizabeth also acts for clients on various commercial matters including business sales and acquisitions. - Current at 04 November 2022
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John Ioannou CTA
John Ioannou, CTA was admitted as a Solicitor in 2002, is a Principal Lawyer at Macpherson Kelley and leads the national tax practice. He has experience in the areas of tax structuring, tax disputes and commercial transactions. John has a Bachelor of Arts, Bachelor of Laws and a Masters of Law. John is currently serving as the QLD representative on the Tax Institute's National Council. - Current at 15 December 2025
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