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A collection of updates, articles and papers written by The Little CFO & The Little CFO Legal

ATO Tax Update 23 Feb 2022

Tax update ๐Ÿ“ฃ The ATO is scheduled to issue the following this week:


๐Ÿ—“ 23 Feb 2022


๐Ÿ”ธ Draft Practical compliance guideline โ€” PCG 2022/D1 Section 100A reimbursement agreements - ATO compliance approach


๐Ÿ”ธ Taxpayer Alert โ€” TA 2022/1 Parents benefitting from the trust entitlements of their children over 18 years of age.


๐Ÿ”ธ Draft Taxation Determination โ€” TD 2022/D1 Income tax: Division 7A: when will an unpaid present entitlement or amount held on sub-trust become the provision of 'financial accommodation'?


๐Ÿ”ธ Draft Taxation Determination โ€” TD 2022/D2 Income tax: deductibility of expenses incurred in establishing and administering an 'employee share scheme'



๐Ÿ—“ 25 Feb 2022


๐Ÿ”น Draft Taxation Ruling โ€” TR 2022/D1 Income tax: section 100A reimbursement agreements. This draft Ruling provides the Commissioner's view about what is a reimbursement agreement for the purpose of section 100A of the Income Tax Assessment Act 1936.


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Full list: https://www.ato.gov.au/law/view?fid=rulingsissue


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