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  Miscellaneous 2008

Division 7A"The Commissioner's discretion

Source: TAS

Published Date: 17 Oct 2008

 

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Division 7A remains forever changed because the Commissioner has an unfettered discretion to ignore the operation of Division 7A since 2002. Although Practice Statement PSLA 2007/20 has since lapsed, the only way in which any previous Division 7A issues can now be dealt with is by seeking a favorable exercise of discretion by the Commissioner. This paper covers:

  • what needs to be disclosed to the Commissioner and more importantly what shouldn't be disclosed
  • tips and traps in dealing with the ATO on Division 7A.
Author(s)

Individual Session

Division 7A - The Commissioner's discretion

Author(s): Arthur Athanasiou
Materials from this session:

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Details

  • Published By: Arthur Athanasiou
  • Published On:17 Oct 2008
  • Took place at:Tidal Waters Resort, St Helens

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 2008

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