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  1. ATO draft guidance on s100A and Div7A UPE sub-trust arrangements

    Thanks to the CAs who have responded so far to the CA ANZ Tax Team’s request for feedback on the ATO’s draft guidance on section 100A reimbursement agreements and when unpaid present entitlements (...

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  2. ATO and TPB publish final client verification guidance

    The Australian Taxation Office (ATO) and Tax Practitioners Board (TPB) have published the soon-to-be mandatory verification requirements...

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  3. Use and disclosure of Tax File Numbers

    Advice to the members of the ATO Tax Practitioners Stewardship Group answering queries about use and disclosure of TFN...

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