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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 CTA
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 28 July 2016 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

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