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Division 7A paper

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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
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This was presented at NSW 9th Annual Tax Forum .

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