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Division 7A revisited paper

Published on 07 Oct 05 by VICTORIAN DIVISION, THE TAX INSTITUTE

The recently expanded provisions of Division 7A must be considered carefully to ensure the tax law doesn't deem a shareholder or associate to have received a dividend.

In this paper, the recent trust enactments will be reviewed, as well as some other areas that are usually overlooked but can have serious repercussions, including:

  • new Subdivision EA
  • affirmation of operation of s109UB
  • just what are 'loans' and 'payments'
  • specific issues for SMEs
  • statute barred loans.

Author profile:

Author Photo - Arthur ATHANASIOU
Arthur ATHANASIOU
Current at 18 January 2012 Click here to expand/collapse more articles by Arthur ATHANASIOU.
 

 

This was presented at 44th Victorian State Convention: Surfing the Wave .

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

Individual sessions

Part IVA and Division 165: where are we now and where are we heading?

Author(s):  Richard F EDMONDS

Materials from this session:

Division 7A revisited

Author(s):  Arthur ATHANASIOU

Materials from this session:



Capital structuring for corporate groups

Author(s):  Gordon THRING

Materials from this session:


Tax cases, rulings and announcements that have changed the tax landscape

Author(s):  Keith JAMES

Materials from this session:






Further details about this event:

 

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