Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2009

Division 7A - Making it even tougher

Source: South Australia

Published Date: 21 Aug 2009

 

This presentation discusses the recently issued Treasury Consultation Paper on the tightening of the non-commercial loan rules in Division 7A. There are some very significant issues addressed in this presentation that will impact on commercial arrangements, which previously fell outside of Division 7A. Examples are used to outline the situations currently under consideration for change by Treasury and the practical implications for practitioners. The presentation covers:

  • use of company assets
  • tax avoidance using corporate limited partnerships
  • other significant technical amendments, including:
    • interposed companies and trusts
    • revaluation schemes
    • redefining "distributable surplus"
    • repayments
    • non-resident companies.

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(s)

Individual Session

Division 7A - Making it even harder

Author(s): Terry Lewis
Materials from this session:

Download

Details

  • Published By: Terry Lewis
  • Published On:21 Aug 2009
  • Took place at:Stamford Grand, 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 2009

Share this page