This presentation takes a practical look at the business balance sheet taking stock of and addressing issues that are visible but (potentially) not considered including:
- Managing the 'banking' balance sheet - when and should asset revaluations be undertaken?
- Refinancing (historical/growing) UPEs - Roberts Smith principle and - TR 2005/12
- Protecting UPEs - Fischer v Nemeske Pty Ltd [2016] HCA 11
- UPEs and Testamentary planning
- Assignment/disposal/dealing in/with UPEs - what are the issues?
- Div. 7A Loans and Death
- Is there a positive side of Div.7A? and
- Update on pending Div.7A changes.