Your shopping cart is empty
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 19 October 2011
This was presented at 48th Victorian State Convention .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Current issues in self managed superannuation
Author(s): Heather GRAYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Capital allowances-Opportunities now arising
Author(s): Andrew WOOLLARDMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax consolidation-Continual evolution
Author(s): Richard BUCHANANMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Managing trust losses
Author(s): Meagan O'CONNOR, Rob JEREMIAHMaterials from this session:
-
insert_drive_file
Tax risk management in a changing world
Author(s): Tony FULTONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Division 7A the 'sleeping giant'
Author(s): David STAVROPOULOSMaterials from this session:
-
insert_drive_file
Tax accounting - a changing landscape: what it means for you
Author(s): Ronen VEXLER, David ROMANS, Michelle Thomas, David MorrinMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
International tax strategies/structuring for SMEs
Author(s): James NewnhamMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax in recessionary times
Author(s): Mark POOLEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Bamford v Federal Commissioner of Taxation
Author(s): Terry MURPHYMaterials from this session:
-
insert_drive_file
The new Tax Agents Services Regime - Setting up the procedures necessary to comply with your obligations
Author(s): Sue WILLIAMSONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Structuring and financing investments into Asia
Author(s): Dino FARRONATOMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Trusts and distribution resolutions in the light of Bamford
Author(s): Nabil (Bill) F. OROWMaterials from this session:
-
insert_drive_file
Transfer pricing - the practicalities of achieving an arm's length outcome
Author(s): Keir CORNISHMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Promoter penalties
Author(s): Stephanie MARTINMaterials from this session:
-
insert_drive_file
- insert_chart
Tax controversy strategies - preparing for ATO reviews, audits and tax disputes
Author(s): Peter POULOSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Merger and acquisition outbound
Author(s): John BRAZZALEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Professional practices - State of play
Author(s): Mark NORTHEASTMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Practical TOFA Considerations for corporates
Author(s): Neil WARDMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Practical transfer pricing documentation for the SME market
Author(s): Shannon SMITMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
GST Today – Cases update, legislative update & rulings update
Author(s): Geoff MANN, Suzanne KNEEN, Michelle SIUMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Hybrid financial instruments: Classifying hybrid instruments under the Debt/Equity Rules and related issues
Author(s): Cameron RIDER, Martin FRYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Inbound investment emerging issues
Author(s): Vik KHANNAMaterials from this session:
-
insert_chart
Case-law developments in Section 8-1
Author(s): Michael CLOUGH, Ged O’SHAUGHNESSYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax controversy strategies (preparing for ATO reviews, audits and disputes)
Author(s): Peter POULOSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Demerger case study
Author(s): John BRAZZALEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement