2004

Deemed Dividends from Trusts

Source: South Australia

Published Date: 2 Apr 2004

 
This seminar series was held in:
- 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.

The new section 109UB

Author(s): Terry Lewis

Details

  • Published On:2 Apr 2004
  • Took place at:Holiday Inn on Hindley, Adelaide, and Crowne Plaza Darwin

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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