Navigating the complexities of section 100A: a look at the future of trust taxation in Australia.
(2023)
Journal Article
MAK, C.H.W. 2023. Navigating the complexities of section 100A: a look at the future of trust taxation in Australia. Trusts and trustees [online], 29(3), pages 201-207. Available from: https://doi.org/10.1093/tandt/ttad003
Section 100A of the Income Tax Assessment Act of 1936 is a provision designed to prevent arrangements in which a distribution is made to a beneficiary with a low tax rate, yet the economic benefit is conveyed or paid to a second beneficiary with a hi... Read More about Navigating the complexities of section 100A: a look at the future of trust taxation in Australia..