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Division 7A and UPEs: The final practice statement at work presentation

Published on 03 Nov 10 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers Division 7A and UPEs - the final practice statement at work including:

  • history of issue
  • TR 2010/3: Loans to trusts and UPEs can be Div 7A loans
  • Section 2 loans: Ordinary loans
  • corrective options for Section 2 loans
  • Section 3 loans: UPEs arising from 16 December 2009
  • sub-trusts and UPEs that are not Div 7A loans
  • where to from here?

Author profile

Joanne Casburn
Joanne Casburn is an Assistant Commissioner in the Engagement and Assurance Services for Private Groups and High Wealth Individuals area of the ATO. She manages the compliance teams in Queensland, the small and medium audit teams across Australia and the commercial deal area. She has 24 years experience in the tax industry working both in the ATO and in private practice, and has qualifications in accounting and law, including a Masters in International Taxation. - Current at 20 March 2017

 

Individual sessions

Division 7A and UPEs: The final practice statement at work

Author(s):  Joanne CASBURN

Materials from this session:

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