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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:

Graeme COTTERILL
Graeme Cotterill FTIA is a Tax Partner of the Perth office of Mallesons Stephen Jaques, where he has specialised in tax law and state taxes in particular for over 20 years. Graeme is a former Chairman of the WA Division of the Taxation Institute and a previous member of State and National Technical committees. He has presented numerous papers on State tax issues for the Taxation Institute and other organisations. Graeme was part of a specialist committee that provided consultative feedback to WA State Revenue on the drafting of the WA Duties Act.
Current at 11 July 2008
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Unpaid present entitlements TR 2009/D8 – Sense or nonsense?

Author(s):  Graeme COTTERILL

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