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Thomson Reuters Trusts Tax Bulletin June 2022

Get all latest trusts tax news and developments

In this issue, we cover a range of topics affecting you and your clients including:

  • Final word on disclaimers by beneficiaries
  • The taxable facts as at 30 June rule from Carter does not have universal application: a reminder
  • Reimbursement agreements: long awaited guidance on s 100A, but read with caution!
  • TR 2022/D1: "Guilty until proven insane"
  • PCG 2022/D1: "Highway to the danger (red) zone"
  • TD 2022/D1: – Is this the Commissioner's answer to the lack of targeted amendments to Division 7A?
  • PCG 2021/4: Allocation of professional firm profits – ATO compliance approach – the lucky (or not so lucky) prize wheel!
  • Absolute entitlement and why 2022 should be the year for some certainty
  • The taxation of capital gains: at the end of the day, an optional tax?
  • The ATO's renewed focus on private groups – taxpayers need to be prepared

We also cover the latest:

  • Legislative announcements and development
  • Case law development
  • Rulings and other ATO documents
  • ATO administrative practice
  • State taxes
Thomson Reuters Tax News Team

 

Last revised on : 28-07-2022
 

Lawyer in Profile

Stephen Dyason
Stephen Dyason
Associate
+61 3 9258 3247
stephen.dyason@maddocks.com.au

Qualifications: LLB, Deakin University

Stephen is a member of Maddocks Commercial team. He is a corporate and commercial lawyer, who assists clients across a diverse range of industries including financial services, consumer markets and manufacturing in a wide variety of legal matters.

His experience includes:

  • mergers and acquisitions,
  • corporate reorganisations, and
  • general commercial law work.

He focusses on drafting, advising on and negotiating contracts, transactions and agreements for clients and also assists with providing general corporate advice.