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A matter of trusts: The ATO’s proposed treatment of unpaid present entitlements: Part 2

Published on 01 Sep 15 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Despite the release of TR 2015/D2, inconsistencies remain in the treatment of UPEs which require clarification.

Author profiles

Ashleigh Eynaud
Ashleigh is an Intern with Sladen Legal in the business law department, where she works primarily in the areas of superannuation, tax, trust law and succession planning. - Current at 06 January 2016
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Renuka Somers CTA
Renuka is the Senior Tax Advisor in the US-Australia Tax Desk at Asena Advisors in the US, and a consultant at HWL Ebsworth Lawyers, Australia. Her principal areas of practice are: US-Australia cross-border structuring, Australian federal taxes (income tax, mergers and acquisitions, CGT, Div 7A and tax consolidation), trusts and international estate planning for high wealth clients. She has written numerous articles for the Taxation in Australia and The Tax Specialist journals on these topics. Renuka has worked in large Australian law firms and international accounting firms, and has also served as a volunteer executive board member for a prominent Australian health promotion charity. - Current at 20 April 2020
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