Division 7A Handbook 2012-13
|Online Subscription Package (3 structured CPD hours)|
This current, highly practical guide to a complex area of tax and company law has been revised and updated to see you through 2012-13.
With Division 7A issues affecting diverse areas including trusts and family law, along with the interaction of Division 7A and FBT it’s vital to have a clear, concise guide to the rules and their application.
Author John Gaal applies his expertise in the area to bring you the new edition of the Division 7A Handbook, available in print or online (online version includes 3 structured CPD hours).
New and updated sections for 2012-13 include:
- the Commissioner's final practice statement on the exercise of the Div 7A general relieving discretion
- the benchmark interest rate for 2012-13
- amendments to the exemption from the use of property rules where a dwelling is owned by a private company
- the Commissioner's final determination on the distributable surplus calculation
- revised case studies and tips and traps chapters
- other cases and rulings (including interpretive decisions) incorporated.
Key features and benefits:
- Checklists identifying both issues and possible solutions
- Examples and precedents reflecting the current law and ATO practice
- Chapters explaining the interaction of Div 7A with other areas of law such as trusts, FBT and family law
- Case studies
- Tips and traps.
Online Subscription (includes 3 structured CPD hours):
- 12 months of access to the 2012-13 online book
- Regular updates and email alerts
- Linked cross-references
- Online learning module (3 structured CPD) hours.
Save 25% when you purchase your hard copy edition with the online version.
Giving you the convenience of the 2012 print edition and the flexibility of online, subscribe to both together and you'll save 25%.
Also available as an online book on the Tax Knowledge eXchange
Subscribe to the Tax Knowledge eXchange with our online books option and you'll receive full online access to the Division 7A Handbook, along with the rest our leading guides and handbooks, and a host of additional content.