By Paul Goldin on Monday, May 24th, 2021 in 2021.

The rumour mill is running rampant that the Commissioner of Taxation (Commissioner) is due to release long-awaited guidance materials regarding section 100A of the Income Tax Assessment Act 1936 (S100A). Section 100A S100A is designed to target certain tax avoidance arrangements where: A beneficiary who is not under a legal disability is presently entitled to  … Read more