This presentation covers:
- payments and loans through interposed entities
- trusts:
- unpaid present entitlements - The ATO view
- subdivision EA - The basic case
- chains of entitlements - Section 109XI
- changes on the horizon.
maintenance
Division 7A
2012
Interposed entities - Tips and traps
Source: Western Australia
Published Date: 9 Mar 2012
Details
- Published By: Fiona Dillion
- Published On:9 Mar 2012
- Took place at:Citigate, Perth
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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Division 7A
2012
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