Published on 11 Aug 11
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- UPEs – What are they and why do we have them?
- a brief history of TR 2010/3 & PSLA 2010/4
- elements of my suggested strategy
- pre 16/12/09 present entitlements
- post 15/12/09 – 30/6/10 present entitlements
- post 30/6/10 present entitlements
- thoughts/suggestions/structuring points including alternative structures.