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Division 7A: How foreign is it?

Publication date: 12 Jan 07 | Source: WEEKLY TAX BULLETIN

Issue: No. 2 2007

Pages: pp.35-38

Abstract:
Division 7A is an anti-avoidance mechanism which applies to private companies. The purpose of this  article is to examine the aplication of Div 7A to foreign resident private companies and foreign resident sharholders to determine whether it applies to such entities and, if so, how it applies in this context. 

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Author profile

Dr Philip Bender ATI
Philip is a barrister at the Victorian Bar practising in federal and state taxation and superannuation. He acts for both taxpayers and revenue authorities and has appeared in a number of leading cases in these fields. Philip is also the author of Bender’s Australian Stamp Duties, a book published by The Tax Institute dealing with stamp duty in all Australian jurisdictions. - Current at 26 June 2019
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