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The increasing use and threat of Section 100A video


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Member Price: $99.00
Non Member Price: $121.00

Publication date: 25 May 20 | Source: SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Abstract:
The ATO’s increasing compliance activity around section 100A has serious implications for every day clients. But the legislation has not changed – so why the change in administration? Advisers await the ATO’s new ruling with great anticipation. This session looked at what section 100A is really about, including the “original family dealing” exception, and whether the ATO’s increased activity is justified.

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Barossa Online (9 Parts)
Author(s):  Michael FLYNN

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Author profile

Michael Butler CTA-Life
Michael Butler, CTA, is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in corporate restructurings, cross-border investment, property, wine and mining taxation, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. Michael was made an Honorary Life Member of The Tax Institute in 2024. - Current at 13 May 2025
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