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Trusts: Div 7A and UPEs – new ATO guidelines

Published on 01 Oct 17 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

PCG 2017/13, unpaid present entitlements — the first in a series of similar guidance or a stopgap until the reform of Div 7A?

Author profile

Neil Brydges CTA
Neil is a Principal Lawyer in Sladen Legal’s tax group. Neil practises in all areas of direct and indirect tax with a focus on the taxation of trusts, corporate tax, mergers and acquisitions, international tax, and Division 7A. Neil is an Accredited Specialist in Taxation Law and Chair of the Tax & Revenue Law Committee with the Law Institute of Victoria and a Chartered Tax Advisor and member of the SME, Dispute Resolution, and GST Technical Committees with The Tax Institute. Updated 3 June, 2019 - Current at 26 June 2019
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