{"id":15895,"date":"2023-04-04T18:51:08","date_gmt":"2023-04-04T07:21:08","guid":{"rendered":"http:\/\/quantiphy.com.au\/oldbackup\/?p=15895"},"modified":"2023-04-04T18:51:08","modified_gmt":"2023-04-04T07:21:08","slug":"the-practical-application-of-section-100a-trust-reimbursement-agreements","status":"publish","type":"post","link":"https:\/\/quantiphy.com.au\/oldbackup\/the-practical-application-of-section-100a-trust-reimbursement-agreements\/","title":{"rendered":"The practical application of section 100A Trust Reimbursement Agreements"},"content":{"rendered":"

Distributions from discretionary trusts are under increasing scrutiny from the ATO. This article highlights some recent s.100A developments and practical ways of managing the s.100A risk.<\/span><\/p>\n

The ATO Activity<\/b><\/p>\n

Over recent months there has been a flurry of activity dealing with section 100A (\u201cs.100A\u201d) of the\u00a0<\/span>Income Tax Assessment Act 1936<\/span><\/i>\u00a0\u201cITAA1936\u201d. On 8 December 2022, ATO released their guidance documents on s100A.\u00a0\u00a0<\/span>TR 2022\/4<\/span><\/a>\u00a0and\u00a0<\/span>PCG 2022\/2<\/span><\/a>\u00a0were released, and took into consideration submissions and comments arising from the consultation on their draft release.\u00a0 Accordingly, the ATO also released compendium documents detailing their responses to the submissions and comments.<\/span><\/p>\n

Court Ruling<\/b><\/p>\n

In addition to the ATO activity, the Full Federal Court handed down its decision on one of two cases dealing with s100A.\u00a0\u00a0<\/span>Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust (2023) FCAFC 3<\/span><\/i><\/a>\u00a0(\u201cGuardian\u201d) was handed down on 24 January 2023.<\/span><\/p>\n

What does all of it mean in practical terms?<\/b><\/p>\n

S100A has been available to the ATO for many years as part of its armoury against certain trusts\u2019 activities. \u00a0Many believe that it should only be applied in an anti \u2013 avoidance type scenario.<\/span><\/p>\n

Basically, four elements must exist for the provision to apply.<\/span><\/p>\n

    \n
  1. A beneficiary must have been made presently entitled to trust income in connection with a reimbursement agreement, (\u201cthe connection\u201d requirement);<\/span><\/li>\n
  2. the agreement must provide for the payment of money, or transfer of property, or provision of services, or other benefits for a person other than that beneficiary, (the \u201cbenefit to another\u201d requirement);<\/span><\/li>\n
  3. a purpose of one or more parties to the agreement must be that a person would pay less income tax, (\u201cthe tax purpose\u201d requirement);<\/span><\/li>\n
  4. The ordinary commercial or family dealing exception does not apply.<\/span><\/li>\n<\/ol>\n

    Critically, the agreement must exist at the time that the present entitlement arises.\u00a0 In Guardian, the Full Federal Court found that this element of the four basic requirements was not present in the facts as found.<\/span><\/p>\n

    As a matter of practical guidance, the ATO will not apply compliance resources to arrangements prior to 1 July 2014.<\/span><\/p>\n

    When trustees are making their decisions regarding distributions of trust income, it will be crucial to understand fully the implications of that decision.\u00a0 It was commonly thought, that if a presently entitled beneficiary was physically paid their entitlement, then s100A would have no application.\u00a0 It is now clear, that the ATO may look beyond such simple circumstances, and look to what that beneficiary did with the money.\u00a0 How that money is dealt with, may amount to a \u201cbenefit to another\u201d and thus create a potential s100A scenario.<\/span><\/p>\n

    For example, if a company is made presently entitled to trust income and receives its entitlement in cash, but subsequently loans that money back to the trustee or to some other entity, the ATO may determine that the \u201cbenefit to another\u201d requirement has been met.\u00a0 If the other three basic requirements are met, there may be a s 100A issue to manage.<\/span><\/p>\n

    While the Commissioner was unsuccessful in his appeal in Guardian, it was essentially decided on the facts.\u00a0 It is expected that the ATO will be very keen to explore the circumstances surrounding the trustee decisions regarding why distributions to certain beneficiaries were made.\u00a0 It is our experience and understanding that the\u00a0<\/span>reasons<\/b>\u00a0why a trustee decides which beneficiaries are to become entitled to distributions of trust income is rarely (if ever) documented.\u00a0 The trustee resolves or determines where the trust income will be distributed, but how such decisions were arrived at, is rarely expressed.<\/span><\/p>\n

    It may also become necessary for trustees to understand what a presently entitled beneficiary is going to do with their entitlement.\u00a0 Will a trustee now need to be aware of what a beneficiary intends to do with their entitlement to understand any risk of a s100A situation.<\/span><\/p>\n

    The ATO\u2019s PCG 2022\/2 does provide some arrangements that would not require devoting compliance resources to, referred to as Green Zone or low risk arrangements.\u00a0 For example, where a trust retains funds for working capital, or places funds on loan on commercial terms.\u00a0 Understanding when arrangements fall into this green zone (paragraph 32 of PCG 2022\/2) will be crucial to avoid potential ATO scrutiny.\u00a0 Arrangements that do not fall into the green zone will be high risk and in the red zone and attract ATO attention and may lead to compliance reviews.<\/span><\/p>\n

    It will imperative that trustees and their advisors are aware of the full implications that their decisions in distributing trust income to beneficiaries are understood in the light of these recent s100A developments.<\/span><\/p>\n

    TR 2022\/4 provides specific examples of what the ATO will deem low risk and what the ATO will deem high risk<\/span><\/p>\n

    In summary if a trustee is made presently entitled to a profit distribution the cash must follow the distribution within 2 years of becoming presently entitled<\/span><\/p>\n

    If the ATO deems that S100A applies to the transaction then the ATO will deem that the beneficiary was never presently entitled and the trustee will be assessed on the distribution at 47%<\/span><\/p>\n

    This is a game changer and it is imperative that you understand these new updated rules when deciding on annual trust distributions to adult beneficiaries.<\/span><\/p>\n

    Please contact your usual Quantiphy advisor if you would like to discuss this tax ruling in more detail or have any questions.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Distributions from discretionary trusts are under increasing scrutiny from the ATO. This article highlights some recent s.100A developments and practical ways of managing the s.100A risk. The ATO Activity Over recent months there has been a flurry of activity dealing with section 100A (\u201cs.100A\u201d) of the\u00a0Income Tax Assessment Act 1936\u00a0\u201cITAA1936\u201d. On 8 December 2022, ATO…<\/p>\n","protected":false},"author":1,"featured_media":15896,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15895","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"\nThe practical application of section 100A Trust Reimbursement Agreements - Quantiphy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/quantiphy.com.au\/oldbackup\/the-practical-application-of-section-100a-trust-reimbursement-agreements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The practical application of section 100A Trust Reimbursement Agreements - Quantiphy\" \/>\n<meta property=\"og:description\" content=\"Distributions from discretionary trusts are under increasing scrutiny from the ATO. This article highlights some recent s.100A developments and practical ways of managing the s.100A risk. The ATO Activity Over recent months there has been a flurry of activity dealing with section 100A (\u201cs.100A\u201d) of the\u00a0Income Tax Assessment Act 1936\u00a0\u201cITAA1936\u201d. 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