Miscellaneous 2010

Division 7A and UPEs: The final practice statement at work

Source: South Australia

Published Date: 3 Nov 2010

 
This presentation covers Division 7A and UPEs - the final practice statement at work including:
  • history of issue
  • TR 2010/3: Loans to trusts and UPEs can be Div 7A loans
  • Section 2 loans: Ordinary loans
  • corrective options for Section 2 loans
  • Section 3 loans: UPEs arising from 16 December 2009
  • sub-trusts and UPEs that are not Div 7A loans
  • where to from here?

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Details

  • Published By: Joanne Casburn
  • Published On:3 Nov 2010
  • Took place at:Intercontinental Adelaide, North Terrace Adelaide

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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