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Fear and loathing in Division 7A: A savage journey to the heart of the UPE dream paper

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

This paper covers case studies with a focus on:

  • what a "Section 2 loan" is and how you avoid one
  • what a "Section 3 loan" is and do you avoid one
  • when a sub-trust will arise
  • what the required return on a UPE is so that it will not be a loan
  • when a section 3 loan arises.

Author profile:

Author Photo - Paul SOKOLOWSKI
Paul SOKOLOWSKI
Current at 01 June 2011 Click here to expand/collapse more articles by Paul SOKOLOWSKI.
 

 

This was presented at 2010 South Australian Tax Intensive .

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Angling for an outcome... Effective distribution strategies

Author(s):  Peter SLEGERS

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Angling for an outcome... Effective distribution strategies

Author(s):  Nick WILKINS

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Fear and loathing in Division 7A: A Savage journey to the heart of the UPE dream

Author(s):  Paul SOKOLOWSKI

Materials from this session:

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