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Draft taxation ruling TR 2009/D8 - Sense or nonsense presentation?

Published on 11 Feb 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • what is a UPE?
  • what the draft ruling says
  • potted history of Division 7A
  • Subdivision EA
  • Division 7A general issues
  • Section 109D(3) loan
  • Section 109C (3) payment
  • accepting the ruling - going forward
  • UPEs of earlier years
  • financial accommodation
  • in-substance a loan
  • the perpetual motion machine.

Author profile:

Author Photo - Kenneth Schurgott CTA-Life
Kenneth Schurgott CTA-Life
Ken is a Tax and Commercial Law Director of Schurgott & Co Lawyers and Special Counsel with Brown Wright Stein Lawyers, Sydney. He has extensive experience in all aspects of tax (including state taxes and litigation), as well as business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken has been, until recently, a member of the Advisory Panel to the Board of Taxation and heavily engaged in ongoing consultation in relation to the reform of the taxation of trusts and trust issues generally. Current at 28 July 2016 Click here to expand/collapse more articles by Ken SCHURGOTT.
 
Individual sessions

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