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Unpaid present entitlements TR 2009/D8 – Sense or nonsense?

Published on 11 Feb 10 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • background to Division 7A
  • lead up to draft ruling
  • Draft TR 2009/D8:
    • what it says and what (we think) it means
    • practical issues
    • sense or nonsense?

Author profile:

Author Photo - Graeme Cotterill
Graeme Cotterill
Graeme is an Executive Director of Ernst & Young and leads Ernst & Young's Perth stamp duty team. Graeme has worked as a tax lawyer for over 20 years, over 10 of those as Tax Partner of a major national law firm. Graeme has been an active member of The Tax Institute for many decades and is a former WA State Chairman. He has been closely involved with the review and development of stamp duty and other state tax legislation in Western Australia on behalf of the Institute. Current at 01 January 2014 Click here to expand/collapse more articles by Graeme COTTERILL.
 
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Unpaid present entitlements TR 2009/D8 – Sense or nonsense?

Author(s):  Graeme COTTERILL

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