100A blue zone could be scrapped, says ATO

The ATO would be responding to submissions on the 100A with more examples for the “safe” green zone and was considering ditching the blue zone altogether, acting assistant commissioner Chris Ryan said.

100A blue zone could be scrapped, says ATO

Speaking on the latest Accountants Daily podcast Mr Ryan said a strong theme of submissions on the 100A draft ruling was a need for more examples, particularly low-risk cases.

“They’ve got this desire for more examples both in the green zone and the blue zone – not so much the red zone, unsurprisingly,” he said. “That’s a strong theme in the submissions that we’ve received. It is something that we are carefully considering.”

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