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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
Ian Snook CTA

This was presented at 2nd Annual Family Planning Day .
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UPEs for trusts running business/holding investment assets
Author(s): Ian SNOOKMaterials from this session:
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Buying and holding property through SMSFs
Author(s): Tasha NAIGEMaterials from this session:
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Succession and governance issues
Author(s): Kale RIGANOMaterials from this session:
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CGT/rollovers
Author(s): Tim SANDOW, Emma de RoosMaterials from this session:
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Practical issues in a restructure
Author(s): Grantley STEVENS, John LEVYMaterials from this session:
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Stamp duty issues
Author(s): Campbell RANKINEMaterials from this session:
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GST issues impacting family planning
Author(s): Matthew NICHOLLS, Michael CRANWELLMaterials from this session:
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