Published on 19 May 11
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- considers the ATO's view with respect to unpaid present entitlements (UPEs) of corporate beneficiaries
- discusses the changes to Division 7A introduced by TR 2010/3 and PS LA 2010/4
- provides guidance on how to address old and existing UPEs going forward.