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Grappling with Division 7A in the Real World

Published on 01 Oct 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article explores the most common 7A errors and exposures, the interaction between it and FBT, loan strategies to minimise "gap" tax and wrinkles in the new subdiv EA.

Author profiles:

Chantal OLZ

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Leslie Szekely
Les Szekely BA LLM FTIA first worked as a solicitor and then taught commercial and revenue law at the University of NSW and then at Sydney University. Les joined Horwath in 1984 as a Senior Tax Manager and became a Tax Partner in 1987. Following the recent merger between Horwath and Deloitte, Les became Director of Taxation, Deloitte Growth Solutions. For nearly 20 years his professional career has been dedicated entirely to tax consulting for cross border transactions, business reorganisations, mergers and acquisitions. Les has been extensively published in CCH, Rydges, IBFD and Information Australia on both domestic and international issues. Current at 05 February 2009 Click here to expand/collapse more articles by Les SZEKELY.
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