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UPEs for trusts running business/holding investment assets paper

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:

Author Photo - Ian Snook CTA
Ian Snook CTA
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 16 August 2016 Click here to expand/collapse more articles by Ian SNOOK.
 

This was presented at 2nd Annual Family Planning Day.

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Stamp duty issues

Author(s):  Campbell RANKINE

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