TD2022/D1

Draft Taxation Determination TD 2022/D1: much ado about nothing or a seismic shift?

Draft Taxation Determination TD 2022/D1: much ado about nothing or a seismic shift?

After our semi-serious opening statement on the Australian Taxation Office’s (ATO) recently released guidance on section 100A and unpaid present entitlements, this is one of a series of deep-dive articles on that guidance. These articles look at each of the ATO guidance products separately and then we discuss what the overall impact may be.