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There’s a fraction too much fiction presentation


This presentation covers:

  • issues with sub-trusts
  • leakage from the revenue
  • use of bucket companies disrupted
  • sub-trust arrangements
  • Division 7A and trust entitlements.

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 .

Get a 20% discount when you buy all the items from this event.

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Removal of the accountants’ exemption – One month in

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ATO – Focus areas and priorities for the large market

Author(s):  Jeremy HIRSCHHORN

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Further details about this event:


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