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  2010

Division 7A - The Budget Amendments As Legislation

Source: South Australia

Published Date: 23 Mar 2010

 
On 4 January 2010, exposure draft Tax Laws Amendment (2010 Measures No.1) Bill: Division 7A was released for public comment. Broadly, the exposure draft legislation proposes changes that will prevent a shareholder of a private company (or an associate of the shareholder) accessing tax-free dividends through the use of company assets, under a lease, licence or other right to use, for less than their market value.

This event covered:

  • overview of proposed changes
  • what it may mean in practical terms
  • potential issues and concerns (including examples)
  • public consultation.
Note: This event, part of the Bi-Monthly series, also included a tax update session.

March 2010 tax update

Author(s): Rachael Sullivan
Materials from this session:

Division 7A - The budget amendments as legislation

Author(s): Francis Loh
Materials from this session:

Details

  • Published On:23 Mar 2010
  • Took place at:Education Development Centre, Hindmarsh

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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