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Division 7A, family trusts and corporate beneficiaries

Published on 16 Jun 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Topics include: background; what is a dividend; how division 7A works; family trust and corporate beneficiaries; section 109UB.

Author profile

John Middleton CTA
John Middleton, CTA is part of the ATO’s Tax Counsel Network, where he works on complex technical advice, tax reform projects, and strategic litigation. Prior to this, he had over 20 years in the private sector as Special Counsel at Clayton Utz Brisbane specialising in revenue and commercial law. He practised in CGT, stamp duty, GST and general tax. While in private practice he was listed in Doyle’s and Best Lawyers in respect of tax matters. - Current at 16 July 2020
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