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Options & Obligations for UPEs

Published on 23 Nov 2011 | Took place at InterContinental Adelaide, Adelaide, SA

Since the ATO's release of TR 2010/3 Division 7A loans: Trust entitlements and its practical guidance in PS LA 2010/4 many practitioners have struggled to grasp and understand exactly what is required to be done to ensure upaid present entitlements do not breach Division 7A rules. The changes will significantly impact the trustee's tax distribution strategies. The historic structure of a family trust conducting the business and the utilisation of a corporate beneficiary to cap the tax rate to 30% will need to be reconsidered.

This event was a practical based overview working through examples and case studies highlighting the issues and options.

Individual sessions

Options & obligations for UPEs

Author(s):  Julie VAN DER VELDE,  John Beverley

This presentation covers:

  • Division 7A
  • TR 2010/3
  • PS LA 2010/4
  • section 2 loans
  • section 3 loans.
Materials from this session: