Published on 17 Oct 13
by TASMANIAN DIVISION, THE TAX INSTITUTE
This paper examines the Div 7A issues that continue to vex taxpayers, in even the most simple of cases. It covers:
- Board of Review report and likely changes
- does the Commissioner’s discretion under s 109RB work in practice?
- what are the amendment periods for Div 7A?
- trusts, sub-trusts and corporate beneficiaries and Div 7A
- other practical Div 7A issues.