- Adelaide on 22 March 2004
- Darwin on 2 April 2004.
On 19 February 2004 Taxation Laws Amendment Bill 2004 was introduced to Parliament. It includes nine pages of provisions and measures that have significantly increased the potential for deemed dividends to be assessed from trust transactions. The major operative date is 12 December 2002.
These seminar materials consider how the new section 109 XA operates within Division 7A and outlines what practitioners need to do to minimise this increased risk for clients.