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UPEs for trusts running business/holding investment assets paper

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Published on 17 Sep 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

With the recent views of the ATO in relation to Division 7A and the use of corporate beneficiaries this area is becoming even more of a minefield for
advisors when dealing with small to medium clients. This paper covers the practical issues arising from the recent changes including:

  • present and future challenges
  • corporate UPEs & trust chains
  • issues associated with treating company UPEs as Division 7A loans
  • monitoring corporate UPEs & trust chains
  • use of 25 year loans vs. 7 year loans.

Author profile

Ian Snook CTA
Photo of author, Ian SNOOK Ian Snook is a Partner at William Buck providing services to medium business enterprises and professions with his primar function being to provide taxation advice including tax planning, compliance and business structuring. Ian is a current member of The Tax Institute's South Australian State Council and Tax Technical Committee. - Current at 13 October 2016
Click here to expand/collapse more articles by Ian SNOOK.

 

This was presented at 2nd Annual Family Planning Day .

Get a 20% discount when you buy all the items from this event.

Individual sessions

UPEs for trusts running business/holding investment assets

Author(s):  Ian SNOOK

Materials from this session:

Buying and holding property through SMSFs

Author(s):  Tasha NAIGE

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Succession and governance issues

Author(s):  Kale RIGANO

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CGT/rollovers

Author(s):  Tim SANDOW,  Emma de Roos

Materials from this session:

Practical issues in a restructure

Author(s):  Grantley STEVENS,  John LEVY

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Stamp duty issues

Author(s):  Campbell RANKINE

Materials from this session:

GST issues impacting family planning

Author(s):  Matthew NICHOLLS,  Michael CRANWELL

Materials from this session:

Further details about this event:

 

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