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
TR 2022/4
Income tax:Â 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.