Division 7A 2011

Division 7A

Source: New South Wales

Published Date: 14 Mar 2011

 

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This paper covers:

  • how was Division 7A thought to operate?
  • what does the ATO consider is the scope of Division 7A?
  • what alternatives are available to Division 7A applying?
  • how will Division 7A apply to trusts?
  • what deficiencies are there in the practice statement and ruling?
  • what impact will the ATO’s new view have on choice of entity structure?

Individual Session

Division 7A

Author(s): Andrew Noolan
Materials from this session:

Details

  • Published By: Andrew Noolan
  • Published On:14 Mar 2011
  • 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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