Tax frameworks
Playbooks for recurring ATO focus areas
Our tax framework papers translate current ATO practice statements into director checklists—updated when guidance shifts.
Topics include trust reimbursement agreements, unpaid present entitlements, land tax grouping, and consolidation eligibility. Each framework links to sample resolutions.
| Framework | Audience | Last thematic update |
|---|---|---|
| Division 7A loans | CFO, company secretary | Private company compliance |
| Section 100A | Trustees, directors | Discretionary trust distributions |
| Consolidation | Group tax managers | Loss utilisation & entry events |
Is this legal advice?
Frameworks are educational; specific positions require engagement with your tax agent and us under a scoped mandate.
How often are frameworks updated?
Major reviews align with ATO focus areas; ad hoc notes issue when guidance changes materially.
Can we share internally?
Client engagements include editable checklists for board and finance teams—not for external publication.
"The Section 100A checklist is now attached to every trust resolution paper—we catch reimbursement gaps before the board signs."
How frameworks are maintained
Tax frameworks are reviewed when ATO practice statements, rulings, or audit focus areas shift. Each update notes what changed and which board actions are required before year-end.
Using frameworks in practice
Directors use checklists before approving trust resolutions, inter-company loans, or consolidation entries. CFOs attach framework excerpts to board packs so decisions are documented.
Access framework summaries
Register for excerpt downloads.