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Recorded Webinars

Recorded Webinar: Section 100A Reimbursement Agreements: When is a Dealing Between Family Members Not in the Course of Ordinary Family Dealing?

The ATO’s impending release of guidance in relation to section 100A reimbursement agreements, together with its continued audit activity in this area, means the time is right to revisit section 100A and ask what it means for taxpayers and advisers. This session explores the ATO’s
PRESENTED BY Michael Butler Tax and Revenue Partner - Finlaysons , Adelaide

Date/Time

About the Webinar

The ATO’s impending release of guidance in relation to section 100A reimbursement agreements, together with its continued audit activity in this area, means the time is right to revisit section 100A and ask what it means for taxpayers and advisers. This session explores the ATO’s current position on reimbursement agreements, including:

  • Unpacking section 100A’s main provisions

  • Is section 100A limited to trust stripping? Not necessarily!

  • What constitutes an ‘ordinary family dealing’?

    • Redistribution of family assets

    • Using legal structures to ensure financial benefits go to family members

  • Effect of changing social and economic factors

  • What type of ‘family’ does one examine?

  • Family dealings versus business dealings

  • Can ‘family dealing’ become ‘ordinary’ on the basis it is commonplace?

  • Can ‘family dealing’ cease to become ‘ordinary’ on the basis it is complicated?

  • Does it matter if the main purpose is tax avoidance?

  • Unpacking the ATO’s guidance and views

  • Section 100A case update and case studies

Presented By

Michael Butler
Tax and Revenue Partner, Finlaysons Adelaide, SA

Michael Butler is a Tax & Revenue Partner at Finlaysons Lawyers in Adelaide.

Michael has spent over 35 years working solely in taxation law – he is a true specialist in his field.  His deep experience in tax law means he can provide advice that considers each client’s unique situation and suggest tax-effective options and solutions to help clients achieve their commercial goals. 

Michael’s expertise at state, federal and international levels includes income tax, capital gains tax, GST, Wine Equalization Tax (WET), fuel tax credits and carbon tax, as well as stamp duty, payroll tax and land tax.  Michael also has extensive experience advising on international taxation matters, including Australian taxpayers investing and carrying on business offshore.

Michael's expertise is acknowledged in Best Lawyers Australia 2022 for Tax Law, Superannuation Law, Trusts & Estates, and Wealth Management/Succession Planning Practices; including as 2022 Lawyer of the Year in Trusts & Estates.

Michael has been also listed in Doyle’s Guide as a Pre-eminent SA Tax Lawyer, with Finlaysons listed as a First Tier SA Tax Law Firm.

Who Should Attend?

This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

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