All electronic signature questions you ever wanted to know you find in this episode of Tax Talks. Please listen in.

The legislative framework of electronic signatures is confusing - to say the least.

Child support lump sum payments are often favoured by mothers and might improve the relationship between parents.

Child support non-agency payments are payments to third parties credited to a child support liability.

The two s100A B Blood and Guardian cases cover some very specific scenarios. And not common examples.

Updated s100A TR and PCG - get the updated review of ATO's approach to s100 issues. Avoid reimbursement arrangements.

TR 98/4 situations 4 and 5  are about non-arm's length income and arrangements.

TR 98/4 is about child maintenance trust arrangements. It lists five scenarios where the CMT does not qualify for excepted income.

Child maintenance trust income - this is the second part of our interview about the excepted income in child maintenance trusts.

CMT excepted income is what a child maintenance trust is all about. If you don't have excepted income, then there is little point in having a CMT.