The Australian Taxation Office (ATO) has issued a suite of draft guidance documents and a Taxpayer Alert on the topics of Section 100A and Division 7A of the Income Tax Assessment Act. The documents focus on arrangements commonly seen in family and private groups, and are likely to have significant impacts on the way trusts distribute income to ben...

Over the last few years, the ATO has escalated its direct communication with taxpayers through various electronic means, such as through MyGov, emails and mobile text messages. Increasingly, the ATO is relying on these digital communication channels to issue reminders, follow up outstanding debt and obligations and deliver various forms and notices...