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

Member Price: $57.00

Non Member Price: $75.00

Publication date: 11 Feb 10

Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Abstract:
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 Schurgott, CTA (Life), is a Tax and Commercial Law Director of Schurgott Noolan Ardagna Lawyers, Sydney. Ken has extensive experience in all aspects of tax (including state taxes and litigation), as well as business structuring, asset protection, succession planning and trust and estate law. He was a member of the Advisory Panel to the Board of Taxation until recently and heavily engages in ongoing consultation in relation to the reform of the taxation of trusts and trust issues generally. Ken is a Past President of The Tax Institute.
Current at 11 June 2014
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Draft taxation ruling TR 2009/D8 - Sense or nonsense?
Author(s):  Ken SCHURGOTT


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