Trusts 2012

UPEs for trusts running business/holding investment assests

Source: South Australia

Published Date: 17 Sep 2012

 

With the recent views of the ATO in relation to Division 7A and the use of corporate beneficiaries this area is becoming even more of a minefield for
advisors when dealing with small to medium clients. This presentation covers the practical issues arising from the recent changes including:

  • present and future challenges
  • corporate UPEs & trust chains
  • issues associated with treating company UPEs as Division 7A loans
  • monitoring corporate UPEs & trust chains
  • use of 25 year loans vs. 7 year loans.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

Individual Session

UPEs for trusts running business/holding investment assets

Author(s): Ian Snook CTA

Details

  • Published By: Ian Snook CTA
  • Published On:17 Sep 2012
  • Took place at:Hilton, Adelaide

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Trusts 2012

Share this page