shopping_cart

Your shopping cart is empty

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

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

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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
Photo of author, Paul SOKOLOWSKI Paul Sokolowski, CTA, is a partner at Arnold Bloch Leibler, and is the national leader of the firm’s taxation practice. Paul advises clients, including high-net-worth individuals, large private groups and public entities in tax reviews, audits, disputes and litigation, and in domestic and international transactions. Paul is a regular speaker and writer for the Tax Institute, and other organisations and publications. He actively contributes to tax policy, legislative, technical and administrative development and debate. In March 2019, Paul won The Tax Institute’s 2019 Chartered Tax Advisor of the Year Award. - Current at 16 December 2020
Click here to expand/collapse more articles by Paul SOKOLOWSKI.

 

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 BUTLER

Materials from this session:

Angling for an outcome... Effective distribution strategies

Author(s):  Brian NIMMO

Materials from this session:

Angling for an outcome... Effective distribution strategies

Author(s):  Peter SLEGERS

Materials from this session:

Angling for an outcome... Effective distribution strategies

Author(s):  Nick WILKINS

Materials from this session:

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

Author(s):  Paul SOKOLOWSKI

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse