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Div 7A: One step forward - How many backwards? paper


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.

Author profile:

Author Photo - Michael Hine CTA
Michael Hine CTA
Michael was admitted to the partnership of KPMG in July 1999 after 11 years in chartered accountancy. He has extensive knowledge of most major taxes including payroll tax, income tax and fringe benefits tax and consults regularly on the practical implications of the GST. Michael was the adviser to the Tasmanian Government’s GST Implementation Program. He was the State Chairman of The Tax Institute in 2001, was a member of the National Executive of the Institute and the Chairman of the Institute’s National Technical Committee. Michael has been a member of the Commissioner’s Division 7A reference group since its inception and was instrumental in lobbying for the changes that saw the introduction of s 109RB discretions. Current at 18 September 2013 Click here to expand/collapse more articles by Michael HINE.

This was presented at 2013 Tasmanian State Convention.

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