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Division 7A and trusts paper

Published on 19 Nov 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • unpaid present entitlements
  • how have unpaid present entitlements been used?
  • Division 7A and unpaid present entitlements
  • what is the old position - "pre the u-turn"
  • implications of the ATO's "new" position is the ATO right?
  • unpaid present entitlements - what to do?
  • proposed Division 7A amendments.

Author profiles:

Author Photo - Spyros KOTSOPOULOS
Spyros KOTSOPOULOS
Current at 01 June 2011 Click here to expand/collapse more articles by Spyros KOTSOPOULOS.
 
Paul ARGENT
Senior Associate, Corrs Chambers Westgarth
Current at October 2008 Current at 03 October 2008 Click here to expand/collapse more articles by Paul ARGENT.

 

This was presented at Trust Intensive .

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Individual sessions

Bamford

Author(s):  Mark L ROBERTSON

Materials from this session:



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