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  2023 Division 7A

Division 7A – Dealing with the now

Source: Victoria

Published Date: 4 May 2023

 

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Division 7A was enacted by Parliament over 20 years ago and instantly became one of the most complex and challenging areas of Australian tax legislation. With the promise of reform being constantly deferred, tax practitioners continue to be faced with provisions that are difficult to navigate.

In this session, Ron delves into some of the key tax issues facing advisers, based on current law, and work through practical examples to help navigate the provisions today. Issues addressed included:

  • Trust law, tax law and unpaid present entitlements (UPEs) and loans
  • Key areas of the legislation that Div 7A intersects with
  • Loan and UPE strategies; and
  • The Commissioner’s discretion in s 109RB.
Author(s)

Individual Session

Author(s): Ron Jorgensen CTA
Materials from this session:

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Details

  • Published By: Ron Jorgensen CTA
  • Published On:4 May 2023
  • Took place at:Grand Hyatt Melbourne

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