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Division 7A and complex structures presentation


Many SMEs have structures with interposed entities. Complying with TR 2010/3 and PSLA2010/4 continues to cause headaches and the spectre of Division 7A can lead to major problems including:

  • complying with PSLA 2010/4 - can it lead to problems in the trust relationship?
  • dealing with UPEs in different structures involving interposed entities
  • restructuring issues - time to reconsider?
  • revisiting s109RB and asking for the Commissioner’s discretion for non-compliancewith PSLA 2010/4.

Author profile:

Author Photo - Arthur Athanasiou CTA
Arthur Athanasiou CTA
Arthur, a partner at Thomson Geer Lawyers, has many years experience in complex tax litigation and tax audit negotiations and settlements. Arthur’s main area of practice is taxation advisory, with an emphasis on dispute resolution, particularly in the SME sector, with both the ATO and the SRO. He also has broad experience in the taxation of trusts and SME entities, with an emphasis on Div 7A and high-wealth individuals and family groups. Arthur has extensive experience in all areas of direct and indirect taxation and has qualified as a Chartered Accountant. He has also held senior taxation and management positions in the transport and motor vehicle industries, with specialist experience in logistics, supply chain, chain of responsibility and contract warehousing. Arthur is the President of The Tax Institute as well as a State Councillor, and also chairs the Law Institute’s Tax Law Advisory Committee. Arthur is an Accredited Tax Law Specialist and a widely published writer on taxation issues. He regularly appears in the mainstream media, and presents at tax seminars and discussion groups. Arthur has been recognised in Doyle’s Guide 2015 as a recommended tax lawyer in Victoria. Current at 18 August 2016 Click here to expand/collapse more articles by Arthur ATHANASIOU.

This was presented at 2013 Queensland Annual State Convention.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Part IVA issues for SMEs

Author(s):  Graeme COOPER

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