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).
Current at 05 December 2010
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