2014

UPE: Where Are We At?

Source: QLD

Published Date: 16 Apr 2014

 
In the absence of any resolution to the present trust taxation reform measures in relation to inter alia, Division 6 ITAA 1936 and the treatment of UPEs as a "loan"? for the purposes of Division 7A, there is now developing a continuing revision of the treatment of UPE's by the Australian Taxation Office.

This event highlighted the recent taxation developments in relation to UPEs.

UPEs Where are we at?

Author(s): Brian J Richards
Materials from this session:

Details

  • Published On:16 Apr 2014
  • Took place at:KPMG, Brisbane

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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