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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
Photo of author, 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 15 August 2016
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Unpaid present entitlements TR 2009/D8 – Sense or nonsense?

Author(s):  Graeme COTTERILL

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