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Trust implications of the new look to Division 7A paper

Published on 30 Aug 10 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • trust implications of amendments to Division 7A effective 1 July 2009
  • summary of implications on non-trust entities of amendments to Division 7A effective 1 July 2009
  • taxation ruling TR2010/3 on classifying corporate beneficiary's UPEs
  • draft PSLA 3362 in dealing with corporate beneficiary UPEs.

Author profile:

Joseph SANTHOSH

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