Document ID: chunk:federal_register_of_legislation:F2022N00301:body:0
Version: federal_register_of_legislation:F2022N00301
Segment Type: other
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Character Range: 0–764

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

NOTICE OF RULING
Ruling number     Subject                                             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.