Division 7A Miscellaneous 2018

Issues when dealing with loans and unpaid present entitlements

Source: Western Australia

Published Date: 22 Nov 2018

 

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This paper covers:

  • a brief recap on Division 7A and the traps to note when dealing with loans from trusts
  • proposed changes to the Division 7A regime
  • identifying loans and UPEs in a business
  • asset protection
  • dealing with loans
  • dealing with unpaid present entitlements.

Individual Session

Issues when dealing with loans and unpaid present entitlements

Author(s): Daniel Smedley , B.A Bethune

Details

  • Published By: Daniel Smedley
  • Published On:22 Nov 2018
  • Took place at:Crown Perth, Burswood

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 Miscellaneous 2018

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