This paper covers:
- development of Division 7A in relation to trusts
- application of Division 7A to UPEs
- taking advantage of the Commissioner’s position on UPEs
- traps (and tips) to be aware of.
Source: New South Wales
Published Date: 17 May 2012
This paper covers:
More by Kelvin Fitzalan
Exiting a private corporate structure - Paper 06 Aug 2014
Exiting a private corporate structure - Presentation 06 Aug 2014
Divorce and taxes - Paper 16 May 2013
Divorce and taxes - Presentation 16 May 2013
Division 7A & unpaid present entitlements - Where are we now? - Presentation 17 May 2012
New tax planning opportunities for SMEs - demergers - Presentation 26 May 2006
New tax planning opportunities for small medium enterprises - demergers - Paper 26 May 2006
Selected structuring issues - property investment and development - Presentation 30 Mar 2005
Selected structuring issues associated with property investment and development - Paper 30 Mar 2005
Individual Session
Details
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.
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