shopping_cart

Your shopping cart is empty

  • Home
  • Division 7A paper

Division 7A 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 02 Jun 16 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • what to do about pre-December 1997 loans that are still on the balance sheet
  • when is a loan statute barred and what should you do about it?
  • when does Division 7A interact with trusts, UPEs and forgiveness?
  • what structuring opportunities are available to minimise the impact of Division 7A?
  • what does the post-implementation review of Division 7A mean for practitioners?

Author profile

Prof Gordon Cooper
Gordon was a Chartered Accountant in sole practice at Cooper & Co. He was an Adjunct Professor in the School of Taxation and Business Law (incorporating the Australian School of Taxation) at the University of New South Wales. In June 2003, he was awarded an AM in the Queen’s birthday honours for “Services to the tax profession and to the community as an adviser on national taxation and legislative reform, and through education and professional organisations”. Together with Chris Evans and Kirk Wilson, he was an author of the Australian CGT Handbook. - Current at 27 June 2017
Click here to expand/collapse more articles by Gordon S COOPER.

 

This was presented at NSW 9th Annual Tax Forum .

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

Individual sessions

Extracting value out of business acquisitions and avoiding unnecessary costs

Author(s):  Julian CHENG,  Michael Jeffreys

Materials from this session:

Using data and analytics to support public group & international client compliance

Author(s):  Bruce COLLINS

Materials from this session:

Mastering your employment taxes

Author(s):  Paul ELLIS,  Melissa Hohnen

Materials from this session:

Capital management update

Author(s):  Tim KYLE

Materials from this session:

Burden of proof in transfer pricing matters

Author(s):  Daniel McINERNEY

Materials from this session:

Revenue v capital: Review of recent cases and what they mean for your business

Author(s):  Eddy MOUSSA

Materials from this session:

"Tax consolidation update - Still grappling with these rules?"

Author(s):  Wayne PLUMMER

Materials from this session:

Update on state taxes: Changes and issues you need to be aware of

Author(s):  David Tucker,  Ankur Dhar

Materials from this session:

Cross-border financing - The hidden cost of capital

Author(s):  Ka Sen WONG

Materials from this session:

Transfer pricing update

Author(s):  Fiona CRAIG

Materials from this session:

Case update

Author(s):  Michael BENNETT

Materials from this session:

GST update

Author(s):  Matthew CRIDLAND

Materials from this session:

Trends in tax transparency: The story so far

Author(s):  Craig MARSTON

Materials from this session:

Does land you own qualify for primary production exemption from land tax?

Author(s):  Andrew Rider

Materials from this session:

The new AMIT regime

Author(s):  Karen ROOKE

Materials from this session:

Is your tax planning at odds with your asset protection?

Author(s):  Geoff STEIN,  Amanda Comelli

Materials from this session:

Does the ATO think your client is risky?

Author(s):  Adrian ABBOTT

Materials from this session:

New employee share scheme rules: SME startups

Author(s):  Cameron BLACKWOOD

Materials from this session:

Tax Practitioners Board - Will you survive an investigation?

Author(s):  Elizabeth Burnheim

Materials from this session:

Division 7A

Author(s):  Gordon S COOPER

Materials from this session:

Family provisions claims – How to safeguard assets outside your will

Author(s):  Lisa ODDO

Materials from this session:

Practical issues with trusts: Important updates

Author(s):  Ken SCHURGOTT

Materials from this session:

Property development and joint ventures

Author(s):  Andrew SOMMER

Materials from this session:

Practical strategies with business succession

Author(s):  Greg TRAVERS

Materials from this session:

Big headaches or big opportunities? Current tax issues in business sales

Author(s):  Todd Want

Materials from this session:

Practical strategies to acquire and transfer property to SMSFs

Author(s):  Liz WESTOVER

Materials from this session:

Superannuation - Structure & uses in estate planning

Author(s):  Colin LEWIS

Materials from this session:

The Board of Taxation’s agenda for 2016

Author(s):  Karen PAYNE

Materials from this session:

SMSF update

Author(s):  Chris Balalovski

Materials from this session:

The keys to the kingdom – Ensuring the right property ends under the control of the right beneficiaries

Author(s):  Dung Lam,  Mark WEST,  Alex Whitney

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse