Skip to main content
shopping_cart

Your shopping cart is empty

Unpaid present entitlement or loan – a Division 7A analysis

Published on 01 Aug 09 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The Commissioner may seek to treat a UPE between a trust and a corporate beneficiary as a s 109D loan. While there is some authority in support, there are strong arguments against the Commissioner’s position.

Author profile:

Ron JORGENSEN
Current at 15 June 2011 Click here to expand/collapse more articles by Ron JORGENSEN.
 
Copyright Statement