Published on 14 Mar 11
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- how was Division 7A thought to operate?
- what does the ATO consider is the scope of Division 7A?
- what alternatives are available to Division 7A applying?
- how will Division 7A apply to trusts?
- what deficiencies are there in the practice statement and ruling?
- what impact will the ATO’s new view have on choice of entity structure?
Current at 16 May 2013
Click here to expand/collapse more articles by Andrew NOOLAN.