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Individual Podcasts

Robbing Peter to Pay Paul: Beware Reimbursement Agreements and Section 100A - Especially Given TR 2022/D1 & `Taxation Quad`!

After much anticipation, the ATO has finally released on 23 February 2022 its draft ruling on section 100A, together with a Taxpayer Alert, a draft Practical Compliance Guideline, and a Draft Determination – the “Taxation Quad”! With audit activity on the rise and, in light of th
PRESENTED BY Michael Butler Tax and Revenue Partner - Finlaysons , Adelaide

Date/Time

About the Podcast

After much anticipation, the ATO has finally released on 23 February 2022 its draft ruling on section 100A, together with a Taxpayer Alert, a draft Practical Compliance Guideline, and a Draft Determination – the “Taxation Quad”! With audit activity on the rise and, in light of the Federal Court’s recent landmark decision on sec. 100A, it has never been more important for advisers to be across the situations where the ATO may consider that a reimbursement agreement exists. This podcast delves into the issues practitioners will need to be aware of.

Featuring: Michael Butler, Finlaysons, Adelaide

38 minutes / 0.6 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

0.63 CPD Hours

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