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Unpaid entitlements – What you need to know when preparing 30 June 2011 returns

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.

Author profile:

Ian SNOOK

Click here to expand/collapse more articles by Ian SNOOK.
 

This was presented at 44th Western Australian State Convention .

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Individual sessions



Muffled echoes of old arguments and Part IVA

Author(s):  Tony PAGONE QC

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Bring it on

Author(s):  Terry MURPHY

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