Published on 09 Feb 04
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This seminar paper covers the following topics:
- what is better - beneficiary loan accounts v.
beneficiary entitlement accounts
- changes to sec 109UB - what you need to know
- how far you can go in correcting wrong accounts.
Dr Mark Robertson CTA
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. Current at 02 June 2015
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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