shopping_cart

Your shopping cart is empty

Division 7A & unpaid present entitlements: What happens next? presentation

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.

Author profile

Spyros Kotsopoulos CTA
Photo of author, Spyros KOTSOPOULOS Spyros Kotsopoulos, CTA, is a Tax Advisory Partner at Deloitte Touche Tohmatsu in Sydney. Spyros is involved with clients in the middle market area that that extend from high wealth family groups thorough to small cap listed entities. The emphasis of Spyros’s advisory work is on tax structuring, M&A (including tax due diligence) strategic tax planning and tax controversy/audit. This involves taking a proactive approach when assisting clients in dealing with their tax affairs. - Current at 18 June 2018
Click here to expand/collapse more articles by Spyros KOTSOPOULOS.

 

This was presented at 4th Annual Tax Forum .

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

Individual sessions


Superannuation compliance, focusing on SMSFs

Author(s):  George SAMARAS

Materials from this session:



Tax debt - Managing, negotiating, disputing

Author(s):  Paul Kruspe

Materials from this session:





The other Part IVA - Departure prohibition orders

Author(s):  Therese CATANZARITI

Materials from this session:

R&D - Tax offset

Author(s):  Ian Ross-Gowan

Materials from this session:


Emerging themes and observations

Author(s):  Denis MCCARTHY

Materials from this session:














Anti-deferral regime reform

Author(s):  Neil BILLYARD

Materials from this session:





Part IVA - How the ATO see it

Author(s):  Des MALONEY

Materials from this session:





Further details about this event:

 

Copyright Statement
click to expand/collapse