Division 7A Miscellaneous 2021

Division 7A - Where are we heading?

Source: QLD

Published Date: 9 Jun 2021

 

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This video covers:
  • Loans in existence on 4 December 1997
  • Unpaid present entitlements (UPE) including UPEs that are held on sub-trust and those in existence before 16 December 2009
  • The ongoing relevance of a company having a distributable surplus
  • The maintenance of existing Division 7A arrangements with particular reference to the cash flow considerations
  • Unwinding existing Division 7A arrangements
  • Primary production companies with substantial retained earnings being a source of finance to associated individuals and related entities for commercial and other purposes
  • The interaction with other taxation provisions.

Details

  • Published By: Mark Molesworth CTA
  • Published On:9 Jun 2021
  • Took place at:Stamford Plaza, Brisbane

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