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  Miscellaneous 2010

Draft Taxation Ruling TR 2009/D8 - Sense or nonsense?

Published Date: 11 Feb 2010

 

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This paper covers:

  • the Conventional Operation of Division 7A
  • dealing with later dividends
  • interposed entities
  • discretion to disregard operation of Division 7A
  • the life style asset amendments
  • the provenance of Subdivision EA
  • The operation of Subdivision EA
  • loan agreements and Subdivision EA
  • what the draft Ruling Says
  • timing - date of effect
  • accepting the Ruling - going forward
  • UPEs of earlier years
  • Section 109RB application
  • timing
  • financial accommodation
  • in-substance a loan
  • the examples as part of the Ruling
  • comment on Examples
  • paying the dividend out
  • Section 109ZG
  • net Income in Subdivision EA
  • Section 100A
  • what is left for Subdivision EA?
Author(s)
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Details

  • Published By: Ken Schurgott CTA-Life
  • Published On:11 Feb 2010
  • Session Name:Draft Taxation Ruling TR 2009/D8 - Sense or nonsense?
  • Read Time:30+ minutes

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