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Division 7A the 'sleeping giant' paper

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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
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This was presented at 48th Victorian State Convention .

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