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Division 7A the 'sleeping giant' paper
Published on 08 Oct 09 by VICTORIAN DIVISION, THE TAX INSTITUTE
The recent changes to Division 7A giving the Commissioner discretionary powers is good news, yet present perplexing and difficult issues in practice. This paper considers the following:
- the present UPE/Loan controversy
- what the specific rules are relating to trusts
- why is debt forgiveness a ‘sleeping giant'?
- what is the Commissioner's discretion and how does it apply in practice
- other problem areas and traps.
Author profile
David Stavropoulos
David is an Accredited Taxation Law Specialist and sits on the Law Institute's Tax Law Advisory Committee. He has over fifteen years experience in both the legal and accounting profession. David is well known for interpreting complex tax laws and applying them in a manner that clients can readily understand. He applies his highly specialised skills in identifying and securing the best commercial outcomes for his clients. He advises on structuring issues, inbound and outbound investment, capital gains tax, income tax audit matters, taxation of employee benefits, FBT and succession issues. He also advises extensively on GST issues relating to the property industry and insolvency sector. - Current at 23 September 2013
This was presented at 48th Victorian State Convention .
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Individual sessions
Current issues in self managed superannuation
Author(s): Heather GRAYMaterials from this session:
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Capital allowances-Opportunities now arising
Author(s): Andrew WOOLLARDMaterials from this session:
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Tax consolidation-Continual evolution
Author(s): Richard BUCHANANMaterials from this session:
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Managing trust losses
Author(s): Meagan O'CONNOR, Rob JEREMIAHMaterials from this session:
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Tax risk management in a changing world
Author(s): Tony FULTONMaterials from this session:
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Division 7A the 'sleeping giant'
Author(s): David STAVROPOULOSMaterials from this session:
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Tax accounting - a changing landscape: what it means for you
Author(s): Ronen VEXLER, David ROMANS, Michelle Thomas, David MorrinMaterials from this session:
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International tax strategies/structuring for SMEs
Author(s): James NewnhamMaterials from this session:
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Tax in recessionary times
Author(s): Mark POOLEMaterials from this session:
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Bamford v Federal Commissioner of Taxation
Author(s): Terry MURPHYMaterials from this session:
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The new Tax Agents Services Regime - Setting up the procedures necessary to comply with your obligations
Author(s): Sue WILLIAMSONMaterials from this session:
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Structuring and financing investments into Asia
Author(s): Dino FARRONATOMaterials from this session:
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Trusts and distribution resolutions in the light of Bamford
Author(s): Nabil (Bill) F. OROWMaterials from this session:
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Transfer pricing - the practicalities of achieving an arm's length outcome
Author(s): Keir CORNISHMaterials from this session:
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Promoter penalties
Author(s): Stephanie MARTINMaterials from this session:
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Tax controversy strategies - preparing for ATO reviews, audits and tax disputes
Author(s): Peter POULOSMaterials from this session:
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Merger and acquisition outbound
Author(s): John BRAZZALEMaterials from this session:
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Professional practices - State of play
Author(s): Mark NORTHEASTMaterials from this session:
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Practical TOFA Considerations for corporates
Author(s): Neil WARDMaterials from this session:
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Practical transfer pricing documentation for the SME market
Author(s): Shannon SMITMaterials from this session:
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GST Today – Cases update, legislative update & rulings update
Author(s): Geoff MANN, Suzanne KNEEN, Michelle SIUMaterials from this session:
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Hybrid financial instruments: Classifying hybrid instruments under the Debt/Equity Rules and related issues
Author(s): Cameron RIDER, Martin FRYMaterials from this session:
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Inbound investment emerging issues
Author(s): Vik KHANNAMaterials from this session:
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Case-law developments in Section 8-1
Author(s): Michael CLOUGH, Ged O’SHAUGHNESSYMaterials from this session:
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Tax controversy strategies (preparing for ATO reviews, audits and disputes)
Author(s): Peter POULOSMaterials from this session:
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Demerger case study
Author(s): John BRAZZALEMaterials from this session:
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