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Unpaid present entitlements - Division 7A – UPEs – The red wine experiment paper

Published on 02 Mar 11 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • foundations of Division 7A
  • review of Commissioner's technical analysis
  • impact on past and future corporate beneficiary distributions
  • impact on trust deed, resolutions & accounts
  • preparing complying sub trusts & loans
  • corrective action
  • choice of entity & restructuring.

Author profile:

Ron JORGENSEN
Current at 15 June 2011 Click here to expand/collapse more articles by Ron JORGENSEN.
 

 

This was presented at 26th National Convention .

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An overview of the big GST issues affecting SMEs in 2011

Author(s):  John OESTERHELD,  Kathryn Sewell

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An update on reform of the outbound investment rules

Author(s):  Jane MICHIE,  Cameron BLACKWOOD

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Case law developments for the corporate tax adviser

Author(s):  William (Bill) D THOMPSON

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Property structures

Author(s):  Michael BUTLER

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SME hot topics

Author(s):  Andrew O'BRYAN

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Practical approach to tax rulings

Author(s):  Michael HENNESSEY

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Resource & environmental tax changes

Author(s):  Grant CATHRO

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Employment taxes: Who owns them?

Author(s):  Martin MORROW

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Tips & traps with the SBE test for the CGT concessions

Author(s):  Richard J FRIEND

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What to do when the ATO asks for information from you or your clients

Author(s):  David W MARKS

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The practical control and taxation of superannuation death benefits

Author(s):  Sam McCullough

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Taxing trust income after Bamford's case

Author(s):  AH (Tony) SLATER

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Speed updating

Author(s):  Arthur ATHANASIOU,  Meagan O'CONNOR,  Deepti Paton,  Ken SCHURGOTT,  Judy SULLIVAN

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