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Interposed entities - Tips and traps presentation

Published on 09 Mar 12 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • payments and loans through interposed entities
  • trusts:
    • unpaid present entitlements - The ATO view
    • subdivision EA - The basic case
    • chains of entitlements - Section 109XI
    • changes on the horizon.

Author profile:

Fiona Dillion
Fiona is a Senior Tax Counsel at the Australian Taxation Office (ATO). Fiona worked for 10 years at the ATO in areas including law design, centres of expertise and the tax counsel network, working on an array of issues ranging from non-commercial losses to forex and TOFA, before moving to private practice. Since returning to the ATO, Fiona has been involved in charities litigation, Div 7A interpretative issues and now technical leadership of trusts.
  • Current at 1 February 2012


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    This was presented at Division 7A & UPEs - Crunch Time is Now!.

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

    Individual sessions

    Recent changes to Division 7A

    Author(s):  Ross PROSPER

    Materials from this session:

    Practice statement PSLA 2011/19 - Exercise of the Commissioner’s discretion under Section 109RB

    Author(s):  Mathew UMINA

    Materials from this session:

    Interposed entities - Tips and traps

    Author(s):  Fiona Dillion

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    Division 7A & UPE's

    Author(s):  Michael Gastevich,  Tom Hodgkins

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    Division 7A & UPE's - Practical examples

    Author(s):  Michael Gastevich,  Tom Hodgkins

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