Published on 09 Mar 12
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- payments and loans through interposed entities
- unpaid present entitlements - The ATO view
- subdivision EA - The basic case
- chains of entitlements - Section 109XI
- changes on the horizon.
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 Current at 21 March 2012