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Unpaid present entitlements and Division 7A: A new approach to taxing trust distributions paper

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.

Author profile

Graeme Cotterill
Photo of author, Graeme COTTERILL 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
Click here to expand/collapse more articles by Graeme COTTERILL.

 

This was presented at WA Convention 2010 .

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