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There’s a fraction too much fiction! paper

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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
Click here to expand/collapse more articles by Moira MERRICK.

 

This was presented at 49th Western Australia State Convention .

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There’s a fraction too much fiction!

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