Your shopping cart is empty
There’s a fraction too much fiction! paper
Published on 11 Aug 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- part 1: sub-trust in the context of Division 7A
- part 2: other income tax implications arising from UPEs held on sub-trust arrangements.
Author profile
Moira Merrick CTA
Moira Merrick, CTA, is the Director & Technical Leader for the Victorian Case & Technical Leadership group in the Private Wealth sector at the ATO. Immediately preceding this role, Moira was the Regional Director for Victoria and Tasmania for the Technical Excellence Services group responsible for providing technical advice in the form of Private Binding Rulings, Class Rulings and Product Rulings within the former Private Groups and High Wealth Individuals business line. Prior to joining the ATO in 2017, Moira was part of Deloitte’s Tax Insights & Policy group and has extensive experience providing specialist tax advice to both large corporates and closely held groups. - Current at 16 December 2020
This was presented at 49th Western Australia State Convention .
Get a 20% discount when you buy all the items from this event.
Individual sessions
GST property issues – Gimme shelter
Author(s): Tony INCEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
International tax update
Author(s): Matthew POPHAMMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Superannuation update
Author(s): Jemma SANDERSONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Workshop - Exiting business structures
Author(s): Ken SCHURGOTTMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Stapled entities and infrastructure tax issues
Author(s): Kathryn Utting, Grace StevensMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Business disruptions and taxation consequences
Author(s): Marc WORLEYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
How to effectively run an AAT case
Author(s): Stephen FROSTMaterials from this session:
-
insert_chart
Removal of the accountants’ exemption – One month in
Author(s): Mark HALSEY, Fiona HALSEYMaterials from this session:
-
insert_chart
ATO – Focus areas and priorities for the large market
Author(s): Jeremy HIRSCHHORNMaterials from this session:
-
insert_chart
There’s a fraction too much fiction!
Author(s): Moira MERRICKMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement