Section 100A and Division 7A: looking back down the path to the ATO’s imminent new draft guidance (for consultation)
The word is that next week (beginning 21.2.22), the ATO will release draft guidance on the anti-trust stripping s100A and the dreaded ‘deemed dividend’ provisions in Division 7A. We expect the following, for public consultation: (1) Draft Ruling on s100A; (2) Draft PCG on s100A; and Draft Determination on Division 7A. In the Tax Institute’s weekly member new email: TaxVine…