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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 is an Assistant Commissioner in the Private Groups & High Wealth Individuals area of the ATO. Her role is to provide technical and case leadership on the most complex audits and private rulings in Queensland involving private groups and high wealth individuals. In this role, Joanne works with taxpayers and their advisers to resolve disputes. She has 24 years experience in the tax industry working both in the ATO and in private practice with qualifications in accounting and law, including a Masters in International Taxation. Current at 30 April 2015
 
Individual sessions

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

Author(s):  Joanne CASBURN

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