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Online Subscription Package (3 CPD Hours)
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Written by John Gaal

Up to date to 5 August 2011

Print edition available in August 2011

Now available as an annual online subscription service

If you are in need of a leading Div 7A practitioner resource written for accountants, lawyers and tax practitioners, the highly sought after Division 7A Handbook is available as a 2011-12 print edition or an online subscription service.

The 2011-12 print edition of the book builds on the previous editions and is a timely, current and essential practitioner resource offering a clear and concise explanation of the Div 7A rules as they currently apply.

Key features and benefits:

• Checklists identifying both problems and possible solutions
• Examples and precedents reflecting the current law and ATO practice
• Explains the interaction of Div 7A with other areas of law such as FBT and family law
• Gives guidance on what to do if a problem is discovered
• Case studies
• Tips and traps.

New and updated sections include:

• The benchmark interest rate for 2011-12
• Details of a decision of the Full Federal Court which has settled the issue of when income tax is a present legal obligation for the purposes of calculating a private company’s distributable surplus for an income year
• The Commissioner’s final practice statement on private company present entitlements, which includes details of the sub-trust arrangements that are acceptable to the ATO and of administrative concessions that are available for correcting mistakes
• Final draft taxation determinations dealing with aspects of the indirect payment and loan rules
• A draft practice statement that deals with the Commissioner’s Div 7A general relieving discretion.

Annual Online Subscription

If you would like to subscribe to the Annual Online Subscription service, this is available immediately and includes:

• 12 months of access to the 2011-12 online book including updates
• Regular updates and email alerts
• Cross-references(clickable); and
• Online learning module (3 CPD) hours.

Receive 25% discount

If you need to purchase the printed book and online subscription you will receive 25% discount off the total price.