Published on 22 Nov 16
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- unpaid present entitlements – the ATO view
- Subdivision EA
- chains of entitlements between
- tax planning tips to avoid Subdivision EA
- policy considerations.
Patrick holds a Bachelor of Laws and Bachelor of Information Technology from the University of Queensland, a Graduate Diploma in Legal Practice, Skills and Ethics from Griffith University and has been admitted as a Solicitor of the Supreme Court of Queensland. He has extensive experience
as a speaker and is a regular presenter for a range of professional organisations.
- Current at
11 September 2015