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Unpaid present entitlements - Division 7A – UPEs – The red wine experiment paper

Publication date: 02 Mar 11

Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:

This paper covers:

• foundations of Division 7A
• review of Commissioner's technical analysis
• impact on past and future corporate beneficiary distributions
• impact on trust deed, resolutions & accounts
• preparing complying sub trusts & loans
• corrective action
• choice of entity & restructuring.

Author profile:

 

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