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

    • Feb 23, 2022
    • 1 min read

ATO Update 23 Feb 2022

Key ATO alerts, guidance & advice released today:


🔸 Draft Taxation Ruling: TR 2022/D1

Income tax: section 100A reimbursement agreements


https://www.ato.gov.au/law/view/view.htm?docid=%22DTR%2FTR2022D1%2FNAT%2FATO%2F00001%22




🔸 Taxpayer Alert — TA 2022/1 Parents benefitting from the trust entitlements of their children over 18 years of age.


https://www.ato.gov.au/law/view/view.htm?docid=%22TPA%2FTA20221%2FNAT%2FATO%2F00001%22




🔸 Draft Taxation Determination — 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'?


https://www.ato.gov.au/law/view/view.htm?docid=%22DXT%2FTD2022D1%2FNAT%2FATO%2F00001%22




🔸 Draft Taxation Determination — TD 2022/D2 Income tax: deductibility of expenses incurred in establishing and administering an 'employee share scheme'


https://www.ato.gov.au/law/view/view.htm?docid=%22DXT%2FTD2022D2%2FNAT%2FATO%2F00001%22




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