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Subdivision EA and interposed entities presentation

Published on 22 Nov 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • common situation
  • original section 109UB
  • do we have a UPE?
  • consequences
  • TR 2015/D4
  • operative provisions
  • deeming provisions
  • scope of Subdivision EB.

Author profile

Patrick Ellwood FTI
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
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This was presented at Division 7A Day .

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