Miscellaneous 2010

Draft taxation ruling TR 2009/D8 - Sense or nonsense presentation?

Source: New South Wales

Published Date: 11 Feb 2010

 
This presentation covers:
  • what is a UPE?
  • what the draft ruling says
  • potted history of Division 7A
  • Subdivision EA
  • Division 7A general issues
  • Section 109D(3) loan
  • Section 109C (3) payment
  • accepting the ruling - going forward
  • UPEs of earlier years
  • financial accommodation
  • in-substance a loan
  • the perpetual motion machine.

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Individual Session

Draft taxation ruling TR 2009/D8 - Sense or nonsense?

Author(s): Ken Schurgott

Details

  • Published By: Ken Schurgott
  • Published On:11 Feb 2010
  • Took place at:Swissotel Sydney, Sydney

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 2010

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