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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 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. During her time in private practice, Moira was a regular presenter at tax seminars and is a former Chair of the Victorian State Council of the Tax Institute. - Current at 26 September 2019
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This was presented at 49th Western Australia State Convention .

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