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Trust implications of the new look to Div 7A

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

This article examines the June 2010 amendments to Subdiv EA of Div 7A (which ensure that the Subdivision cannot be avoided through the use of interposed entities), TR 2010/3 (which sets out the Commissioner's view on circumstances when a private company with an unpaid present entitlement from an associated trust will be deemed to make a Div 7A loan to that trust), and PS LA 2010/4 (which provides guidance on TR 2010/3).

Author profile:

Joseph Santhosh CTA
Joseph is a tax and commercial senior solicitor with McDonald Pynt Lawyers. He has acted for a wide variety of clients ranging from listed companies and high net worth individuals through to smaller enterprises. He has published tax law articles in the Law Institute of Victoria Journal and in CCH Tax Week. Joseph is a member of the Taxation Institute of Australia WA Education Committee. Current at 01 December 2010 Click here to expand/collapse more articles by Joseph SANTHOSH.
 
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