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Australia: Taxpayer alerts on early-stage investor tax offset scheme, Division 7A circumvention arrangements

Individuals who have entered into such arrangements advised to ask for a private ruling. 

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December 12, 2024

The Australian Taxation Office (ATO) released two taxpayer alerts related to an early-stage investor tax offset tax avoidance scheme and a circumvention of Division 7A through private company third-party loan guarantees:

The ATO advises individuals who have entered, or are contemplating entering, into arrangements outlined in TA 2024/1 and TA 2024/2 to ask for the ATO's view through a private ruling, seek independent professional advice, or make a voluntary disclosure.

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