maintenance
Miscellaneous
2010
Division 7A unpaid present entitlements
Published Date: 3 Mar 2010
Just before Christmas, the Tax Office released a very controversial draft ruling on the tax treatment of unpaid present entitlements (UPE). The draft ruling raises exceptionally complex trust and tax law issues which will have hard practical consequences for trustees, beneficiaries and their advisers. The draft ruling is intended to have both retrospective and prospective application depending on what technical issues are seen to be involved.
Details
- Published By: Ken Schurgott
- Published On:3 Mar 2010
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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.
Tags
Miscellaneous
2010
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