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  2023 Division 7A

Division 7A – Getting on with it

Source: QLD

Published Date: 24 May 2023

 

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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.

Individual Session

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

Author(s)

Details

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

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