{"id":18846,"date":"2026-10-21T14:25:01","date_gmt":"2026-10-21T03:25:01","guid":{"rendered":"https:\/\/chuatan.com.au\/?p=18846"},"modified":"2026-10-21T14:25:01","modified_gmt":"2026-10-21T03:25:01","slug":"section-100a-reimbursement-agreement-trust-distribution-adult-children","status":"publish","type":"post","link":"https:\/\/chuatan.com.au\/en\/section-100a-reimbursement-agreement-trust-distribution-adult-children\/","title":{"rendered":"Section 100A and Trust Distributions to Adult Children: ATO View"},"content":{"rendered":"<div class=\"ct-article\" data-no-translation>\n<p>For many families with a discretionary trust, the end of June brings the same conversation. Mum and Dad are on high tax rates. The children are at university or starting their first job and pay little tax. Distributing trust income to them seems obvious, and for years it was common practice.<\/p>\n<p>The question the ATO asks is what happens to the money afterwards. If the child is told about the distribution but the cash stays with the parents, pays the family mortgage or goes back into the business, section 100A of the tax law may apply. This article explains, in general terms, how the ATO approaches distributions to adult children, what it regards as ordinary family dealing, and what records to keep.<\/p>\n\n<h2>What section 100A does<\/h2>\n<p>Section 100A is an anti-avoidance rule aimed at &#8220;reimbursement agreements&#8221;. Broadly, it can apply where:<\/p>\n<ul>\n<li>a beneficiary is made presently entitled to trust income;<\/li>\n<li>that entitlement arises out of an arrangement under which someone else, such as the parents, the trustee or another family member, receives the money or another benefit; and<\/li>\n<li>a purpose of at least one party was for someone to pay less tax.<\/li>\n<\/ul>\n<p>If section 100A applies, the beneficiary&#8217;s entitlement is disregarded and the trustee is taxed on that income at the top marginal rate. The ATO can generally amend assessments under section 100A without the usual time limits.<\/p>\n<p>There are important exclusions. Section 100A does not apply where the beneficiary simply receives and enjoys their entitlement, where the arrangement was entered into in the course of ordinary family or commercial dealing, or to entitlements of beneficiaries under 18 or under a legal disability (who are dealt with by other rules).<\/p>\n\n<h2>The ATO&#8217;s approach: TR 2022\/4 and PCG 2022\/2<\/h2>\n<p>In December 2022 the ATO published Taxation Ruling TR 2022\/4, which sets out its view of the law, and Practical Compliance Guideline PCG 2022\/2, which explains how it will direct compliance resources.<\/p>\n<p>In general terms, PCG 2022\/2 sorts arrangements into risk zones:<\/p>\n<ul>\n<li><strong>White zone:<\/strong> older arrangements, from income years ending before 1 July 2014, which the ATO will generally not revisit unless already under review.<\/li>\n<li><strong>Green zone:<\/strong> low-risk arrangements, such as where the beneficiary actually receives and uses the money, or arrangements that are clearly ordinary family or commercial dealing.<\/li>\n<li><strong>Red zone:<\/strong> high-risk arrangements, such as where the beneficiary&#8217;s money is paid to or used by someone else, with signs of artificiality or contrivance. These may be reviewed or audited.<\/li>\n<\/ul>\n<p>The courts have since considered section 100A, and the ATO has said it will update its guidance. Following the High Court&#8217;s June 2026 decision in the Bendel case on Division 7A, the ATO has also said it is reviewing TR 2022\/4 and PCG 2022\/2. The general approach described here remains the ATO&#8217;s published position, but details may change.<\/p>\n\n<h2>Distributions to students and low-income adult children<\/h2>\n<p>The ATO&#8217;s examples show the line it draws. Where an adult child is made entitled to trust income and then hands it to a parent, or the parent uses it to pay down their own debts or meet their own expenses, the ATO is likely to treat the arrangement as high risk. The same applies where a child is not told about the entitlement and the parent simply keeps the funds.<\/p>\n<p>By contrast, the ATO is more comfortable where the child receives the benefit of the money, for example where it pays the child&#8217;s own university fees, rent or living costs, or repays a genuine loan that funded something for the child&#8217;s own use.<\/p>\n<p>Some families argue that, in their culture, money is pooled and parents manage it for everyone. The ATO accepts that ordinary family dealing can include informal arrangements. However, it says the mere fact that the parties are family is not enough. It looks at the whole arrangement: whether it is artificial or overly complex, whether the funds are dealt with in a way that matches the beneficiary&#8217;s entitlement, and whether the beneficiary knows and has a real say.<\/p>\n\n<h2>What counts as ordinary family or commercial dealing?<\/h2>\n<p>There is no simple list, and the courts have not yet given a definitive test. In general terms, arrangements are more likely to be seen as ordinary family dealing where:<\/p>\n<ul>\n<li>the beneficiary knows about the entitlement and decides what happens to it;<\/li>\n<li>the money is used for the beneficiary&#8217;s own benefit, or for a genuine family purpose that the beneficiary freely supports;<\/li>\n<li>any money left in the trust is recorded as owing to the beneficiary and can be called on; and<\/li>\n<li>the arrangement is simple and has a family or commercial reason apart from tax.<\/li>\n<\/ul>\n\n<h2>Record-keeping<\/h2>\n<p>Good records are the best evidence of how an arrangement really worked. The ATO suggests keeping:<\/p>\n<ul>\n<li>the trust deed and all variations;<\/li>\n<li>trustee resolutions made on time, before 30 June or as the deed requires;<\/li>\n<li>evidence that each beneficiary was told of their entitlement;<\/li>\n<li>bank records showing where the money went;<\/li>\n<li>written loan agreements and repayment records where entitlements are left in the trust; and<\/li>\n<li>notes of meetings and advice from your tax agent.<\/li>\n<\/ul>\n\n<h2>How this fits with the proposed 2028 trust minimum tax<\/h2>\n<p>On 14 October 2026 the Government introduced Bills for a 30% minimum tax on discretionary trusts from 1 July 2028. They are not yet law and may change. In broad terms, the trustee would pay a minimum 30% tax on the trust&#8217;s taxable income, and individual beneficiaries would receive a non-refundable offset for that tax.<\/p>\n<p>If the proposal passes in that form, distributing to an adult child on a low tax rate would generally no longer bring the tax on that income below 30%, because the offset is not refundable. That would reduce the tax benefit of such distributions, but section 100A would still matter for years before 2028 and for amounts taxed above 30%. Families should not restructure on the basis of the proposal until it is settled.<\/p>\n\n<h2>Practical checklist<\/h2>\n<ol>\n<li>Before 30 June, decide with your accountant who will receive income and why.<\/li>\n<li>Tell each adult beneficiary about their entitlement in writing.<\/li>\n<li>Pay the money to the beneficiary, or record clearly how it is used for them.<\/li>\n<li>If funds stay in the trust, document it as a loan owed to the beneficiary.<\/li>\n<li>Avoid arrangements where the money routinely returns to the parents or the business.<\/li>\n<li>Keep your records for as long as the trust exists, since section 100A has no fixed time limit for amendments.<\/li>\n<\/ol>\n\n<h2>Frequently asked questions<\/h2>\n<h3>What is a section 100A reimbursement agreement?<\/h3>\n<p>It is an arrangement under which a trust beneficiary is made entitled to income, but someone else gets the money or benefit, and a purpose was to reduce tax. Arrangements in the course of ordinary family or commercial dealing are excluded. If section 100A applies, the trustee is taxed at the top marginal rate.<\/p>\n<h3>Can a family trust distribute to adult children, according to the ATO?<\/h3>\n<p>Yes. Distributions to adult children are not prohibited. The ATO&#8217;s concern is where the child does not actually benefit and the money is used by the parents or others. If the child receives and uses the money, the risk is generally low.<\/p>\n<h3>Can my adult child give the trust distribution back to me?<\/h3>\n<p>A genuine, freely made gift can be part of ordinary family dealing, but the ATO treats arrangements where the money is routinely passed back to parents as high risk. Get advice before relying on this.<\/p>\n<h3>Does the 2028 trust minimum tax replace section 100A?<\/h3>\n<p>No. The proposed minimum tax is not yet law, and even if it passes, section 100A would remain. The minimum tax would reduce the benefit of distributing to low-income beneficiaries, but earlier years remain open to section 100A review.<\/p>\n\n<h2>How Chua Tan Associates can help<\/h2>\n<p>Section 100A questions often go to the heart of how a family relates to its money: who decides, who benefits and what each child knows. Chua Tan Associates reviews trust deeds and resolutions, documents loans and entitlements, and helps families set up clear, written processes for trust distributions that the next generation understands. Justin Chua trained in accounting and is an Accredited Family Business Advisor, and we work alongside your accountant in English, Mandarin and Cantonese, including with adult children studying or working overseas. Because this area is complex and the ATO&#8217;s guidance is under review, we recommend getting advice from a qualified tax adviser working together with your lawyer.<\/p>\n<h2>Related reading<\/h2>\n<ul class=\"ct-related\"><li><a href=\"\/en\/30-minimum-tax-discretionary-trusts-restructure-family-trust-2027\/\">30% Minimum Tax on Discretionary Trusts: Restructuring Before 2028<\/a><\/li><li><a href=\"\/en\/division-7a-loan-explained-family-company\/\">Division 7A Explained: Loans From Your Family Company<\/a><\/li><li><a href=\"\/en\/trust-distribution-to-non-resident-beneficiary-australia\/\">Trust Distribution to a Non-Resident Beneficiary in Australia<\/a><\/li><\/ul>\n<p><em>Chua Tan Associates acts for families, executors, trustees and their professional advisers in estate planning, estate administration and estate disputes in Australia and across borders. To arrange a confidential consultation, please contact our Melbourne office on +61 3 9602 3988 or submit an <a href=\"#ct-enquiry\">enquiry<\/a>. Advice is available in English, Mandarin and Cantonese.<\/em><\/p>\n<p class=\"ct-byline\"><em><a href=\"\/en\/justin-chua\/\">Justin Chua<\/a> (\u8521\u667a\u52cb), lawyer and mediator, Chua Tan Associates, Melbourne. 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