Federal Register of Legislation
Notice of Ruling 8 December 2022 The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public ruling, a copy of which can be obtained from ato.gov.au/law
NOTICE OF RULING Ruling number Subject Brief description TR 2022/4 Income tax: section 100A reimbursement agreements This Ruling provides the Commissioner's view about what is a reimbursement agreement for the purposes of section 100A of the Income Tax Assessment Act 1936. This Ruling applies to trust arrangements both before and after its date of issue.
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