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

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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
Ken is a Tax and Commercial Law Director of Schurgott & Co Lawyers and Special Counsel with Brown Wright Stein Lawyers, Sydney. He has extensive experience in all aspects of tax (including state taxes and litigation), as well as business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken has been, until recently, a member of the Advisory Panel to the Board of Taxation and heavily engaged in ongoing consultation in relation to the reform of the taxation of trusts and trust issues generally.
Current at 05 April 2016
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Draft taxation ruling TR 2009/D8 - Sense or nonsense?

Author(s):  Ken SCHURGOTT

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