Understanding Section 100A and PCG 2022/2: What It Means for Family Trusts in 2025
· 4 min read
Section 100A of the Income Tax Assessment Act 1936 has been on the books for decades, but it has taken on renewed significance following the ATO's release of Practical Compliance Guideline PCG 2022/2. For the thousands of Australian families that operate through discretionary trusts, understanding these rules is now essential.