shopping_cart

Your shopping cart is empty

  • Home
  • Division 7A and winding up structures paper

Division 7A and winding up structures paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 08 Oct 15 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • winding up companies
  • forgiveness of loans
  • death and Division 7A
  • vesting of trusts and Division 7A
  • Board of Taxation recommendations.

 

Author profile

Michael Parker CTA
Photo of author, Michael PARKER Michael Parker, CTA, is a Partner in the Taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, domestic income tax issues, including CGT and Div 7A, business sales, acquisitions and restructures and GST. Michael has extensive experience handling a broad range of taxpayer disputes, including disputes concerning the small business CGT concessions, having acted for the taxpayers in White v FCT [2009] FCA 880, White v FCT [2012] FCA 109 and Altnot v FCT [2013] AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury, including in respect of Div 7A, small business impediments and the small business CGT concessions. He is a regular presenter for The Tax Institute. - Current at 31 October 2019
Click here to expand/collapse more articles by Michael PARKER.

 

This was presented at Vic 3rd Annual Tax Forum .

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

Individual sessions

Employee share plans

Author(s):  James Newnham

Materials from this session:

Cases update for private groups

Author(s):  Sam Ure

Materials from this session:

Business succession - Involuntary events

Author(s):  Daniel SMEDLEY

Materials from this session:

ATO views on professional services practices

Author(s):  Mark NORTHEAST

Materials from this session:

Division 7A and winding up structures

Author(s):  Michael PARKER

Materials from this session:

An inside perspective on the Tax White Paper

Author(s):  Roger Brake

Materials from this session:

Free trade agreements

Author(s):  Peter KONIDARIS,  Paul Cornick

Materials from this session:

Current perspectives and insights of the Board of Taxation

Author(s):  John EMERSON

Materials from this session:

The current tax reporting landscape

Author(s):  Mark ElÁtrache,  Andrew Baillie

Materials from this session:

Part IVA and profit shifting

Author(s):  Greg DAVIES

Materials from this session:

Topical tax cases and rulings for corporates

Author(s):  Ross HOCKING,  Alexandra Patrick

Materials from this session:

The role of technology in the evolving finance and tax team

Author(s):  David ALLEN,  Donal Graham

Materials from this session:

Current issues in cross border financing

Author(s):  Daniel McINERNEY

Materials from this session:

Superannuation - Tax perspectives from both sides of the fence

Author(s):  Noelle KELLEHER

Materials from this session:

Succession & estate planning – Money, family & fights

Author(s):  Bernie O'SULLIVAN,  Thalia Dardamanis

Materials from this session:

BEPS - The past, the present and the future

Author(s):  Damian PRESHAW

Materials from this session:

Tax consolidation: “If it isn’t broken, fix it until it is …”

Author(s):  Alexis KOKKINOS,  Ali Suleyman

Materials from this session:

Current practical issues and opportunities for SMES

Author(s):  Zara RITCHIE

Materials from this session:

What is genuine tax reform?

Author(s):  Miranda STEWART

Materials from this session:

GST and property - Mistakes made and opportunities lost

Author(s):  Adam Mallabone

Materials from this session:

What you can do to facilitate early dispute resolution

Author(s):  Stuart Orme

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse