Should tax agents be concerned about Taxpayer Alert 2022/1 and TASA?
Much has been written on the recent release by the Commissioner of the package of draft ruling and determination dealing with the ATO’s long-awaited views on the application of s 100A and repeal of the current administrative treatment of UPEs for Div 7A purposes with proposed effect from 1 July 2022.
Tax
18/3/22