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Structuring in Division 7A paper

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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 13 Nov 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • a brief recap on Division 7A and an overview of unpaid present entitlements
  • companies as preferred trading vehicles with discretionary trust shareholders – the Division 7A pros and cons
  • trusts as the trading company shareholder – the franking credit issues
  • problematic structures and Div 7A interactions
  • obtaining the asset protection and succession planning objectives but managing Div 7A imposts
  • contemplating structure implications of the proposed July 2020 amendments.

Author profile

Daniel Smedley CTA
Daniel enjoys solving complex taxation and trust law issues for private enterprise clients. He is also a trusted confidant in planning the succession of his client’s personal and business affairs. Daniel is a Chartered Tax Advisor with The Tax Institute, accredited as a specialist in Taxation Law with the Law Institute of Victoria, and the principal author of the Trust Structures Guide published by The Tax Institute. Since 2016, Daniel has appeared in the list of one of Australia's “Best Lawyers of the Year” in the practice of tax law. The list is compiled by Best Lawyers and published in the Australian Financial Review. Daniel has also been recognised in Doyles Guide as a recommended tax lawyer since 2016. Daniel is a regular presenter at state and national industry conventions, conferences and workshops. - Current at 22 October 2019
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This was presented at In Division 7A, We Trust .

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