Division 7A Handbook, 7th Edition
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The Div 7A rules continue to cause problems for practitioners and this new edition has been produced with practical solutions in mind.
Written for accountants, lawyers and tax practitioners, this highly practical resource offers a clear and concise explanation of the Div 7A rules. The revised and updated seventh edition is available in print, online and in new eBook edition, the Division 7A Handbook.
Updates in this new edition include:
- the 2013-14 benchmark interest rate is incorporated (2014-15 in the online edition)
- a new precedent is included covering in-substance loans arising out of present entitlements of private company beneficiaries
- the ATO's recent interpretive decision on the consequences of shortfalls in annual repayments of a Div 7A loan.
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.
Written by John Gaal, TaxCounsel.
Annual online subscription service includes:
- 12 months of access to the online book, with updates
- interactive eLearning with reference links back to the online book (3 CPD hours)
- a copy of the eBook edition, at no extra cost.
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 seven other leading guides and handbooks, and a host of additional content.