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Division 7A and UPEs – What’s next? paper

Published on 11 Mar 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • apotted history – from undistributed profits tax to sec. 108 to Division 7A to ?
  • Board of Taxation – discussion papers and final report
  • Treasury consultation paper released November 2018
  • dealing with history – UPEs
  • dealing with history – pre December 1997 loan
  • changes to the interest rate
  • dealing with the transitional provisions.

Author profile

Vanessa Priest FTI
Photo of author, Vanessa PRIEST Vanessa Priest, FTI, of Baskin Clarke Priest has more than 20 years’ experience as a tax specialist and has a particular interest in the tax and succession issues faced by privately owned enterprises and family groups. She has extensive knowledge in areas such as tax structuring, cross border issues for individuals and their investments, asset acquisitions and divestments, successions issues, and tax issues arising for trusts. - Current at 30 September 2019
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