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Setting the scene presentation

Published on 16 Apr 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • simple loan scenarios
  • failure to make annual repayments
  • use of assets
  • UPE examples
  • more complex examples involving interposed entities.

Author profile

Michael Parker CTA
Photo of author, Michael PARKER Michael Parker, CTA, is a Partner in the taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, domestic income tax issues including CGT and Division 7A, business sales, acquisitions and restructures and GST. Michael has extensive experience handling a broad range of taxpayer disputes, including disputes concerning the Small Business CGT Concessions, having acted for the taxpayers in White v FCT [2009] FCA 880, White v FCT [2012] FCA 109 and Altnot v FCT [2013] AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury including in respect of Division 7A, small business impediments and the small business CGT Concessions. He is a regular presenter for The Tax Institute. - Current at 26 October 2017
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This was presented at Div 7A Masterclass .

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Individual sessions


Commissioner’s discretion - Current state of section 109RB of the Income Tax Assessment Act 1936

Author(s):  Anthony Bach

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