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.
Current at 15 June 2011
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