maintenance

Become a Member
Resources
Insights
Events
Education
Membership
About us
Contact us
  Division 7A Income tax 2016

Division 7A

Published Date: 2 Jun 2016

 

Sorry, this content is for subscriber only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Subscribe Now

Already a Member? Login Now

This video is a filmed session from the NSW 9th Annual Tax Forum, PowerPoint slides are incorporated with the presentation. Effectively dealing with Division 7A is an ongoing concern for SME practitioners. Many Division 7A problems are persistent issues that have been around since the provisions were introduced, while others have only arisen in more recent times. This session went through many of these recurring and new issues including
  • :
  • what to do about pre-December 1997 loans that are still on the balance sheet
  • when is a loan statute-barred and what should you do with it?
  • how does Division 7A interact with trusts, UPEs and forgiveness?
  • what structuring opportunities are available to minimise the impact of Division 7A?
  • what does the post-implementation review of Division 7A mean for practitioners?
Author(s)

Details

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.

Tags

Division 7A Income tax 2016

Share this page