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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:

Author Photo - Graeme Cotterill
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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