Published on 29 Jul 2010
| Took place at Swissotel, Sydney
From 1 July 2009 the private use of assets by shareholders (and associates of shareholders) held by private companies can result in deemed unfranked dividends.
Taxation Laws Amendment (2010 Measures No.2) Bill 2010 extended the provisions of Division 7A to include the
private use of company assets by shareholders and associates.
This event focused on the practical application of the rules so that you can immediately begin to apply them daily in your practice.
Section 109CA - Division 7A and the use of private company assets
Author(s): Darren SHONE This paper covers:
dual capacity shareholders - Division 7A or fringe benefits tax?