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Division 7A – Addressing some obscure provisions paper

Published on 22 Nov 18 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • divorce, splitting the marital assets and Division 7A
  • Division 7A - application to foreign companies
  • Division 7A and liquidation
  • Division 7A and private assets
  • where a debtor dies
  • where a private company gives a guarantee
  • deemed market value rule
  • the distributable surplus arbitrage.

Author profile

Arthur Athanasiou CTA
Photo of author, Arthur ATHANASIOU Arthur Athanasiou CTA (Life) practises mainly in the area of taxation advisory, with an emphasis on dispute resolution, particularly in the SME sector, with both the ATO and the SRO. Arthur has many years experience in complex tax litigation and tax audit negotiations and settlements. He also has broad experience in the taxation of trusts and SME entities, with an emphasis on Div 7A and high wealth individuals and family groups. Arthur has qualified as a Chartered Accountant and also held senior taxation and management positions in the transport and motor vehicle industries. Arthur is a former President of The Tax Institute, has chaired the Law Institute’s Tax Law Advisory Committee for a decade and now serves on the Industry Advisory Board of the IPA-Deakin University SME Research Centre. Arthur is an Accredited Tax Law Specialist and a widely published writer on taxation issues. He regularly appears in the mainstream media and presents at tax seminars and discussion groups. - Current at 21 September 2018
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This was presented at Division 7A Day .

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Individual sessions



Workshop: Exploration of present day issues through case studies

Author(s):  Daniel SMEDLEY

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