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New Section 109UB - The X Factor presentation

Published on 12 Mar 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The long wait is over! The release of the Tax Laws Amendment (2004 Measures No 1) Bill 2004 heralds the arrival of the long anticipated repeal of Section 109UB and replaces it with new deemed dividend rules applicable to the situation of a private company that has an unpaid present entitlement to the net income of a trust.

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Author Photo - Scott BRYANT
Scott BRYANT
Current at 24 April 2012 Click here to expand/collapse more articles by Scott BRYANT.
 

This was presented at 38TH SOUTH AUSTRALIAN STATE CONVENTION: A SPECTACLE OF TAX .

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ATO Audits and Activity

Author(s):  Annette CHOOI

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