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.
Spyros is a Tax Consulting Partner at Deloitte Touche Tohmatsu in Sydney. Spyros is involved with clients in the
middle market area that have a focus on using e-commerce in their business. The emphasis of Spyros’s work is on tax structuring and strategic tax planning. This involves taking a proactive approach
when assisting clients who are seeking to expand their activities offshore and take advantage of the new opportunities offered via the internet.
- Current at
04 April 2017