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Dealing with UPEs in a post 16/12/2009 world paper

Published on 03 May 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • unpaid present entitlements
  • UPEs pre-16 December 2009
  • UPEs post-16 December 2009.

Author profile:

Arthur ATHANASIOU

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This was presented at 45th South Australian Convention .

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Individual sessions


Begging for mercy - Practitioner and ATO experience with Division 7A discretion

Author(s):  Andrew SINCLAIR,  Mathew UMINA

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