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UPE: Where Are We At?

Published on 16 Apr 2014 | Took place at KPMG, Brisbane , QLD

In the absence of any resolution to the present trust taxation reform measures in relation to inter alia, Division 6 ITAA 1936 and the treatment of UPEs as a “loan” for the purposes of Division 7A, there is now developing a continuing revision of the treatment of UPE’s by the Australian Taxation Office.

This event highlighted the recent taxation developments in relation to UPEs.

Individual sessions

UPEs Where are we at?

Author(s):  Brian J RICHARDS

This presentation covers:

  • TR 2010/3 – Division 7A & UPEs
  • UPEs – a bad debt?
  • forgiveness of a UPE
  • CGT – UPE forgiven
  • Division 152 & UPEs.
Materials from this session: