Skip to main content
shopping_cart

Your shopping cart is empty

Division 7A

Published on 12 Apr 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

The most fundamental and important point about the new Division 7A is that it is not an anti-avoidance division. DIVISION 7A ITAA CONTAINS A BRAND NEW ASSESSING PROVISION. Because Division 7A will apply automatically the tax advisor's duty to his or her clients and the Profession are fundamentally altered. I will first discuss that aspect.I will then look briefly at section 108 before moving to a review of Division 7A. I will discuss the interaction between Division 7A and fringe benefits tax (FBT), which has also fundamentally changed from the old section 108.

Author profile:

Author Photo - Mark Robertson CTA
Dr Mark Robertson CTA
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. Current at 02 June 2015 Click here to expand/collapse more articles by Mark L ROBERTSON.
 
Individual sessions

Division 7A

Author(s):  Mark L ROBERTSON

Materials from this session:

Further details about this event:

 

Copyright Statement