Source: Victoria
Published Date: 7 Oct 2005
The recently expanded provisions of Division 7A must be considered carefully to ensure the tax law doesn't deem a shareholder or associate to have received a dividend.
In this paper, the recent trust enactments will be reviewed, as well as some other areas that are usually overlooked but can have serious repercussions, including:
Details
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.
Tags
Share this page