Far-reaching Div 7A changes.
22 Sep 10 |
Issue: September 2010
Pages: pp. 1, 22-23
This article focuses on 2 of the more significant changes made to Div 7A, namely:
- the use by shareholders of company-owned assets; and
- the interposed entity rules within Subdiv EA of Div 7A, with a specific focus on loans by trustees.
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
Clive is a Tax Partner with William Buck.
- Current at
09 June 2004