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Division 7A - Where are we heading? video


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Member Price: $99.00
Non Member Price: $121.00

Publication date: 09 Jun 21 | Source: QUEENSLAND DIVISION, THE TAX INSTITUTE

Abstract:
This video covers:

  • Loans in existence on 4 December 1997
  • Unpaid present entitlements (UPE) including UPEs that are held on sub-trust and those in existence before 16 December 2009
  • The ongoing relevance of a company having a “distributable surplus”
  • The maintenance of existing Division 7A arrangements with particular reference to the cash flow considerations
  • Unwinding existing Division 7A arrangements
  • Primary production companies with substantial retained earnings being a source of finance to associated individuals and related entities for commercial and other purposes
  • The interaction with other taxation provisions.

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Division 7A - Where are we heading?
Author(s):  Mark Molesworth

Author profile

Mark Molesworth CTA
Mark is a tax partner at BDO and a member of The Tax Institute’s Large Business & International Technical Subcommittee and the Queensland State Technical Committee. He is also a member of the expert advisory panel to the Board of Taxation and The Tax Institute’s representative on the ATO’s Private Groups Stewardship Group. Mark has many years of experience in advising taxpayers with respect to all areas of taxation, including CGT, FBT and income tax. He also provides taxation advice to other smaller accounting and legal practices in respect of their clients. - Current at 18 May 2018
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This was presented at 2021 Agribusiness Intensive .

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Division 7A - Where are we heading?

Author(s):  Mark Molesworth

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