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  Miscellaneous 2010

Fear and loathing in Division 7A: A savage journey to the heart of the UPE dream

Source: South Australia

Published Date: 28 Oct 2010

 

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This paper covers case studies with a focus on:
  • what a "Section 2 loan" is and how you avoid one
  • what a "Section 3 loan" is and do you avoid one
  • when a sub-trust will arise
  • what the required return on a UPE is so that it will not be a loan
  • when a section 3 loan arises.
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  • Published By: Paul Sokolowski
  • Published On:28 Oct 2010
  • Took place at:The Links Lady Bay Resort, Normanville

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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