Draft taxation ruling TR 2009/D8 - Sense or nonsense paper?

Member Price: $57.00

Non Member Price: $75.00

Publication date: 11 Feb 10


This paper covers:

  • general operation of Division 7A
  • the historical understanding of the operation of Subdivision EA of Division 7A
  • the technical basis of the ATO's new approach
  • the retrospective and prospective application
  • the financial consequences of the draft ruling applying
  • the virtual elimination of Subdivision EA
  • what practical approaches should be adopted in response
  • is a legislative fix needed?

Author profile:

Author Photo - Kenneth Schurgott CTA-Life
Kenneth Schurgott CTA-Life
Gordon Cooper is a chartered accountant in sole practice as a tax consultant. He is an Adjunct Professor in the School of Taxation and Business Law (Incorporating Atax) at the University of New South Wales. He is a frequent speaker at seminars having delivered nearly 500 papers and he is a regular contributor to professional publications. Gordon has a long list of professional involvements including: " He was an inaugural member of the Tax Practitioners Board. " He is a former President of the Taxation Institute of Australia. " He is Chairman of the Committee of the Australian Branch of the International Fiscal Association. " He is the Patron of the Australasian Tax Teachers' Association. In June 2003 he was awarded the AM in the Queen's Birthday Honours for. "Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations".
Current at 29 January 2016
Click here to expand/collapse more articles by Ken SCHURGOTT.


Individual sessions

Draft taxation ruling TR 2009/D8 - Sense or nonsense?

Author(s):  Ken SCHURGOTT

Materials from this session:

Further details about this event:


Copyright Statement