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Analysis:
Analysis
16 Mar 2022
10 minute read

New ATO guidance for private and family groups - 1 March 2022

New ATO guidance for private and family groups - 1 March 2022
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On 23 February, the ATO released a number of long awaited guidance products for private and family groups with a particular focus on trust arrangements.

These products are:

  • TR 2022/D1 - Section 100A reimbursement agreements
  • PCG 2022/D1 - Section 100A reimbursement agreements – ATO compliance approach
  • TA 2022/1 - Parents benefitting from the trust entitlements of their children over 18 years of age
  • TD 2022/D1 - Division 7A: when will an unpaid present entitlement or amount held on sub-trust become the provision of ‘financial accommodation’?

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