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Division 7A and complex structures paper


Many SMEs have structures with interposed entities. Complying with TR 2010/3 and PSLA2010/4 continues to cause headaches and the spectre of Division 7A can lead to major problems? including:

  • complying with PSLA 2010/4 - can it lead to problems in the trust relationship?
  • dealing with UPEs in different structures involving interposed entities
  • restructuring issues - time to reconsider?
  • revisiting s109RB and asking for the Commissioner’s discretion for non-compliancewith PSLA 2010/4.

Author profile

Arthur Athanasiou CTA-Life
Photo of author, Arthur ATHANASIOU Arthur Athanasiou CTA (Life) practises mainly in the area of taxation advisory, with an emphasis on dispute resolution, particularly in the SME sector, with both the ATO and the SRO. Arthur has many years experience in complex tax litigation and tax audit negotiations and settlements. He also has broad experience in the taxation of trusts and SME entities, with an emphasis on Div 7A and high wealth individuals and family groups. Arthur has qualified as a Chartered Accountant and also held senior taxation and management positions in the transport and motor vehicle industries. Arthur is a former President of The Tax Institute, has chaired the Law Institute’s Tax Law Advisory Committee for a decade and now serves on the Industry Advisory Board of the IPA-Deakin University SME Research Centre. Arthur is an Accredited Tax Law Specialist and a widely published writer on taxation issues. He regularly appears in the mainstream media and presents at tax seminars and discussion groups. - Current at 21 September 2018
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This was presented at 2013 Queensland Annual State Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Part IVA issues for SMEs

Author(s):  Graeme COOPER

Materials from this session:

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