Division 7A Trusts 2013

Division 7A and complex structures

Source: QLD

Published Date: 19 Jul 2013

 

Many SMEs have structures with interposed entities. Complying with TR 2010/3 and PSLA2010/4 continues to cause headaches and the spectre of Division 7A can lead to major problems including:

  • complying with PSLA 2010/4 - can it lead to problems in the trust relationship?
  • dealing with UPEs in different structures involving interposed entities
  • restructuring issues - time to reconsider?
  • revisiting s109RB and asking for the Commissioner’s discretion for non-compliancewith PSLA 2010/4.

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Division 7A and complex structures

Author(s): Arthur Athanasiou

Details

  • Published By: Arthur Athanasiou
  • Published On:19 Jul 2013
  • Took place at:Sofitel Broadbeach Hotel, Gold Coast

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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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