This event covered the following topics:
- identify the role that the concept of "distributable surplus"? has in determining whether a deemed dividend exists
- identify payments, loans, amalgamated loans and forgiven debts that may be treated as deemed dividends under Division 7A
- clarify how unpaid present entitlements (UPEs) (amounts owing by trusts to companies) may be classified and managed in the context of Division 7A
- manage existing and inherited Division 7A problems
- identify strategies by which existing Division 7A loans can be reduced or eliminated in a tax effective manner.