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Division 7A the 'sleeping giant' paper


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 19 October 2011 Click here to expand/collapse more articles by David STAVROPOULOS.

This was presented at 48th Victorian State Convention.

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Individual sessions

Managing trust losses

Author(s):  Meagan O'CONNOR,  Rob JEREMIAH

Materials from this session:

Division 7A the 'sleeping giant'

Author(s):  David STAVROPOULOS

Materials from this session:

Bamford v Federal Commissioner of Taxation

Author(s):  Terry MURPHY

Materials from this session:

Trusts and distribution resolutions in the light of Bamford

Author(s):  Nabil (Bill) F. OROW

Materials from this session:

Inbound investment emerging issues

Author(s):  Vik KHANNA

Materials from this session:

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