The risk zones in ChangeGPS Section 100A are based on the ATO's Practical Compliance Guideline PCG 2022/2. A GREEN zone result means the ATO has indicated it will not apply compliance resources to the arrangement — the distribution is consistent with ordinary family or commercial dealing and there is no identifiable reimbursement agreement. An AMBER zone result means the arrangement warrants review. The ATO may examine it and the arrangement should be reconsidered before resolutions are finalised. A RED zone result means the arrangement has features that are high-risk under PCG 2022/2 and specialist tax advice is recommended before proceeding. A NO_RISK result means the assessment has determined that no reimbursement agreement exists and Section 100A cannot apply. A WHITE zone result means the beneficiary is outside the scope of PCG 2022/2 — for example, an exempt entity.
What are the GREEN, AMBER, and RED risk zones in ChangeGPS Section 100A?
Explains the Section 100A risk zones and what GREEN, AMBER and RED results mean