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Division 7A and use – significant changes from Exposure Draft to final legislative bill

Published on 01 May 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Tax Laws Amendment (2010 Measures No.2) Bill 2010 proposes to extend Div 7A’s coverage to the use of private company assets by shareholders and their associates. This article focuses on the practical application of these use provisions and their exceptions. The article also explores practical ways that private companies and their shareholders may manage the use of company assets into the future.

Author profile:

Dung Lam CTA
Dung is a Senior Associate with McCullough Robertson Lawyers. Current at 01 February 2016 Click here to expand/collapse more articles by Dung LAM.
 
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