Division 7A & UPEs - The final practice statement at work paper
Publication date: 28 Oct 10
Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Abstract:
This paper covers:
- the legal issues
- section three loans and sub-trusts
- the examples
- safety in the ruling
- what is the Commissioner is wrong?
Author profile:
Ken is a Tax and Commercial Law Partner in the Sydney office of Schurgott Noolan Pty Ltd. Ken has extensive experience in all aspects of tax (including state taxes) as well as business structuring, asset protection, succession planning and trust and estate law. He is a member of the Advisory Panel to the Board of Taxation and is presently heavily engaged in consultation in relation to the reform of the taxation of trusts.
Current at 09 May 2012
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Division 7A & UPEs - The final practice statement at work
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