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Individual Podcasts

Understanding Section 100A Reimbursement Agreements

Reimbursement agreements and section 100A of the 1936 Tax Act have been increasingly in the ATO’s targets in recent times. With a new ruling expected to be issued soon, this session explores the purpose of section 100A, how it’s applied in practice, and the ATO’s view on when it m

Date/Time

About the Podcast

Reimbursement agreements and section 100A of the 1936 Tax Act have been increasingly in the ATO’s targets in recent times. With a new ruling expected to be issued soon, this session explores the purpose of section 100A, how it’s applied in practice, and the ATO’s view on when it may apply.

Featuring: Michael Butler, Finlaysons, Adelaide

[25.06 minutes] [0.42 CPD hours]

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.

CPD Information

0.00 CPD Hours

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