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  Division 7A Miscellaneous 2015

Practical Management of Division 7A

Source: National

Published Date: 18 Mar 2015

 

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This video is a filmed session from the 30th National Tax Convention, powerpoint slides are incorporated with the presentation.

This video covers The Board of Taxation's second discussion paper on the post-implementation review of Div 7A.

This session considered:

  • how the proposed reforms may operate to assist businesses
  • how to best manage the existing web of loans, UPEs and investment agreements facing privately owned groups
  • how to best manage accumulating annual Div 7A payments under section 109N and PSLA 2010/4
  • the difficulty in managing interest deductibility with cascading loans through chains of entities
  • cash flow implications of the Board of Taxation's proposed tick the box approach and the simpler single complying loan framework.

Individual Session

Practical management of Division 7A

Author(s): Adele Townsend CTA
Materials from this session:

Author(s)

Details

  • Published By: Adele Townsend CTA
  • Published On:18 Mar 2015
  • Took place at:RACV Royal Pines, Gold Coast

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