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  Miscellaneous 2010

Division 7A and UPEs: The final practice statement at work

Source: South Australia

Published Date: 3 Nov 2010

 
This presentation covers Division 7A and UPEs - the final practice statement at work including:
  • history of issue
  • TR 2010/3: Loans to trusts and UPEs can be Div 7A loans
  • Section 2 loans: Ordinary loans
  • corrective options for Section 2 loans
  • Section 3 loans: UPEs arising from 16 December 2009
  • sub-trusts and UPEs that are not Div 7A loans
  • where to from here?

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  • Published By: Joanne Casburn FTI
  • Published On:3 Nov 2010
  • Took place at:Intercontinental Adelaide, North Terrace Adelaide

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