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  Miscellaneous 2004

The new section 109UB

Source: South Australia

Published Date: 22 Mar 2004

 
This presentation covers the following topics:
- the range of trust transactions caught (payments, loans and debt forgiveness)
- unpaid present entitlements
- unrealised gains - distributions and payments
- other Division 7A provisions amended
- excluded transactions
- operative dates for the legislation.

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Author(s)

Individual Session

The new section 109UB

Author(s): Terry Lewis
Materials from this session:

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Details

  • Published By: Terry Lewis
  • Published On:22 Mar 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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Miscellaneous 2004

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