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Division 7A & UPEs - The final practice statement at work paper

Published on 28 Oct 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • the legal issues
  • section three loans and sub-trusts
  • the examples
  • safety in the ruling
  • what is the Commissioner is wrong?

Author profile:

Ken SCHURGOTT
Ken is a tax and commercial law partner in the Sydney office of SBN Lawyers. He has extensive experience in all aspects of tax (including State taxes) as well as business structuring, asset protection, succession planning and trust and estate law. Ken is a National Councillor of the Tax Institute and a member of the NSW Divisional Council and Education Committee. He is also a member of the Advisory Panel to the Board of Taxation and has recently been involved as a member of the Working Group on Managed Investment Trusts.
Current at 13 January 2009 Current at 25 March 2009 Click here to expand/collapse more articles by Ken SCHURGOTT.
 

 

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