Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  2023 Division 7A

Division 7A – Getting on with it

Source: QLD

Published Date: 24 May 2023

 

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

This session focused on the practical issues, both new and old, that arise in applying Division 7A including:

  • UPEs after TD 2022/11
  • When are subdivisions EA and EB still relevant?
  • Division 7A and foreign companies
  • Looking beyond the retained earnings – how to determine a company’s distributable surplus
  • When is a repayment really a repayment?
  • Using assets of a company for private purposes or to settle family law obligations
  • How secure is your 25 year loan arrangement?; and
  •  Division 7A consequences of forgiving loans or UPEs.
Author(s)

Individual Session

Author(s): Linda Tapiolas CTA
Materials from this session:

Download

Details

  • Published By: Linda Tapiolas CTA
  • Published On:24 May 2023
  • Took place at:voco Brisbane City Centre

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

2023 Division 7A

Share this page