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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

Scott Bryant CTA
Photo of author, Scott BRYANT Scott is a Senior Tax Partner in the PwC International network with more than 30 years Professional Services experience in a wide range of Industry, Client facing and Firm Leadership roles. Based in Adelaide, Scott has also worked in a number of markets and most recently Tokyo, advising a wide range of multi-national, listed and large private companies on market entry and associated tax issues. Scott is a former Taxation Institute SA State Councillor, SA Education Committee member, CTA and is a regular presenter of taxation related papers and topics both locally and nationally. - Current at 13 November 2019
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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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