Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2010

Division 7A and UPEs: The final practice statement at work

Source: South Australia

Published Date: 3 Nov 2010

 
This presentation covers Division 7A and UPEs - the final practice statement at work including:
  • history of issue
  • TR 2010/3: Loans to trusts and UPEs can be Div 7A loans
  • Section 2 loans: Ordinary loans
  • corrective options for Section 2 loans
  • Section 3 loans: UPEs arising from 16 December 2009
  • sub-trusts and UPEs that are not Div 7A loans
  • where to from here?

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

Author Profile
Joanne Casburn FTI

Download

Details

  • Published By: Joanne Casburn FTI
  • Published On:3 Nov 2010
  • Took place at:Intercontinental Adelaide, North Terrace Adelaide

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2010

Share this page