Division 7A 2011

Division 7A

Source: New South Wales

Published Date: 14 Mar 2011

 

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This paper covers:

  • how was Division 7A thought to operate?
  • what does the ATO consider is the scope of Division 7A?
  • what alternatives are available to Division 7A applying?
  • how will Division 7A apply to trusts?
  • what deficiencies are there in the practice statement and ruling?
  • what impact will the ATO’s new view have on choice of entity structure?

Individual Session

Division 7A

Author(s): Andrew Noolan CTA
Materials from this session:

Details

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