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  Miscellaneous 2003

Division 7A Issues - being prepared to survive an audit

Source: National

Published Date: 27 Mar 2003

 
This presentation focusses on the practical and technical issues affecting private company distributions, in particular the traps for the unwary.

The presentation covers:
- recent developments and ATO focus
- section 109UB & 109T issues and anomalies
- multiple tax potential in the event of failure
- distributable surplus, issues with internally generated goodwill.

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Author(s)

Individual Session

Division 7A Issues - being prepared to survive an audit

Author(s): Peter Riley
Materials from this session:

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Details

  • Published By: Peter Riley
  • Published On:27 Mar 2003
  • Took place at:Adelaide Convention Centre, Adelaide

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