Division 7A Corporate tax Income tax

Companies - Back in favour?

Source: South Australia

Published Date: 2 May 2013


With the recent crackdown on UPEs (Div 7A) and the uncertainty regarding taxation of trust income, more people are looking to companies again as an operating structure.

This presentation includes:

  • a brief overview of the issues currently being faced by taxpayers operating through trusts
  • a brief overview of the general advantages and disadvantages of operatingthrough a company (tax and non-tax)
  • discussion on the use of a company for conducting a business, including mechanisms which may be used to minimise any perceived disadvantages
  • discussion on structuring options to try and achieve “the best of both worlds”
  • discussion on whether a company could be effectively used as an investment vehicle.

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Individual Session

Companies - Back in favour?

Author(s): Nick Wilkins CTA
Materials from this session:


  • Published By: Nick Wilkins CTA
  • Published On:2 May 2013
  • Took place at:Novatel Barossa Valley Resort

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Division 7A Corporate tax Income tax 2013

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