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A matter of trusts: Unpaid present entitlement – a Division 7A analysis

Published on 01 May 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The characterisation of a UPE as a loan is again subject to ATO scrutiny.

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

 

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