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New Section 109UB - The X Factor seminar paper

Published on 12 Mar 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The long wait is over! The release of the Tax Laws Amendment (2004 Measures No 1) Bill 2004 heralds the arrival of the long anticipated repeal of Section 109UB and replaces it with new deemed dividend rules applicable to the situation of a private company that has an unpaid present entitlement to the net income of a trust.

Author profile:

Author Photo - Scott Bryant CTA
Scott Bryant CTA
Scott is the Tax Leader and former Managing Partner of PwC Adelaide, and specialises in corporate and international taxation, including FBT. With over 25 years of experience Scott has a keen understanding of taxation consulting and compliance relating to corporate and international taxes, capital structures, mergers, acquisitions and floats/sales as well as corporate restructures and managing ATO audits for his clients. Scott is a CTA and with Tertiary qualifications in Law, Economics and Accounting is well regarded as a regular presenter on Tax and associated Economic and Societal issues. Current at 24 April 2015 Click here to expand/collapse more articles by Scott BRYANT.
 

This was presented at 38TH SOUTH AUSTRALIAN STATE CONVENTION: A SPECTACLE OF TAX.

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ATO Audits and Activity

Author(s):  Annette CHOOI

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