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Division 7A: A 101 for Practitioners

Published on 22 Nov 2019 | Took place at Rydges Geelong, Geelong, VIC

Whilst it has been over 20 years since Division 7A was enacted by Parliament it remains one of the most complex and challenging set of provisions in Australian tax legislation. This event navigated the complexities of the provisions through a back-to-basics ‘101’ session as well as delved into some of the key issues advisors face when looking at these provisions.

Individual sessions

Division 7A: A 101 for practitioners

Author(s):  Daniel SMEDLEY

This paper covers:

  • a brief recap on Division 7A and the traps to note when dealing with loans from trusts
  • proposed changes to the Division 7A regime
  • identifying loans and upes in a business
  • dealing with loans
  • dealing with unpaid present entitlements.
Materials from this session: