Your shopping cart is empty
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
Paul Sokolowski CTA
Paul is a Partner at Arnold Bloch Leibler and the Practice Leader of the firm’s taxation practice. He provides strategic
and technical advice to a diverse range of Australian and international clients, including high net worth individuals, some
of Australia’s largest family groups and public companies. Paul regularly acts in significant and complex audits, disputes
and litigation.
- Current at
31 January 2017
This was presented at 2010 South Australian Tax Intensive .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Total tax wipe-out: Contentious deductions
Author(s): Michael BUTLERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Angling for an outcome... Effective distribution strategies
Author(s): Brian NIMMOMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Angling for an outcome... Effective distribution strategies
Author(s): Peter SLEGERSMaterials from this session:
-
insert_drive_file
Angling for an outcome... Effective distribution strategies
Author(s): Nick WILKINSMaterials from this session:
-
insert_drive_file
Fear and loathing in Division 7A: A Savage journey to the heart of the UPE dream
Author(s): Paul SOKOLOWSKIMaterials from this session:
-
insert_drive_file
Further details about this event:
Copyright Statement
