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

Division 7A – Dealing with the now

Source: Victoria

Published Date: 4 May 2023

 

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.

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

Author(s)

Individual Session

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

Download

Details

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

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