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Far-reaching Div 7A changes.

Publication date: 22 Sep 10 | Source: INTAX

Issue: September 2010

Pages: pp. 1, 22-23

Abstract:

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.

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Author profile

Clive Bird CTA
Clive is a Tax Partner with William Buck. - Current at 09 June 2004
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