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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 is a Special Counsel at Clayton Utz Brisbane and specialises in revenue and commercial law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. He has particular experience in CGT planning for the sale of businesses and also practises in stamp duty, GST and general tax. Current at 16 October 2014 Click here to expand/collapse more articles by John MIDDLETON.
 
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