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Practical application of Div 7A to unpaid present entitlements.

Publication date: 11 Jan 11 | Source: INTAX

Issue: December 2010

Pages: pp. 1, 22-23

This article discusses the Commissioner's approach to TR 2010/3, as outlined in PS LA 2010/4. In particular, this article looks at when UPEs described as loans can be self-corrected to avoid a deemed dividend and the options available for a UPE to be held on sub-trust for the sole benefit of the private company beneficiary and thus avoid Div 7A consequences.

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