Published on 12 Aug 10
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- why is the impact on traditional family trust planning so dramatic?
- ordinary loans ("Section 2 loans")
- loans within the extended meaning ("Section 3 loans")
- sub trusts that are accepted as not being Division 7A loans.
Graeme is an Executive Director of Ernst & Young and leads Ernst & Young's Perth stamp duty team. Graeme has worked as a tax lawyer for over 20 years, over 10 of those as Tax Partner of a major national law firm. Graeme has been an active member of The Tax Institute for many decades and is a former WA State Chairman. He has been closely involved with the review and development of stamp duty and other state tax legislation in Western Australia on behalf of the Institute.
- Current at
01 January 2014