Federal Register of Legislation - Australian Government

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Notice of Ruling 8 December 2022

Authoritative Version
This instrument gives notice of public ruling TR 2022/4.
Administered by: Treasury
Registered 08 Dec 2022

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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



Ruling number


Brief description

TR 2022/4

Income tax:  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.