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  Division 7A Miscellaneous 2021

Division 7A - Where are we heading?

Source: QLD

Published Date: 9 Jun 2021

 

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This video covers:
  • Loans in existence on 4 December 1997
  • Unpaid present entitlements (UPE) including UPEs that are held on sub-trust and those in existence before 16 December 2009
  • The ongoing relevance of a company having a distributable surplus
  • The maintenance of existing Division 7A arrangements with particular reference to the cash flow considerations
  • Unwinding existing Division 7A arrangements
  • Primary production companies with substantial retained earnings being a source of finance to associated individuals and related entities for commercial and other purposes
  • The interaction with other taxation provisions.
Author(s)

Details

  • Published By: Mark Molesworth
  • Published On:9 Jun 2021
  • Took place at:Stamford Plaza, 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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Division 7A Miscellaneous 2021

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