Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Division 7A Miscellaneous 2019

Structuring in Division 7A

Source: Western Australia

Published Date: 13 Nov 2019

 

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

Subscribe Now

Already a Subscriber? Login now

This paper covers:

  • a brief recap on Division 7A and an overview of unpaid present entitlements
  • companies as preferred trading vehicles with discretionary trust shareholders " the Division 7A pros and cons
  • trusts as the trading company shareholder " the franking credit issues
  • problematic structures and Div 7A interactions
  • obtaining the asset protection and succession planning objectives but managing Div 7A imposts
  • contemplating structure implications of the proposed July 2020 amendments.
Author(s)

Individual Session

Structuring in Division 7A

Author(s): Daniel Smedley CTA
Materials from this session:

Download

Details

  • Published By: Daniel Smedley CTA
  • Published On:13 Nov 2019
  • Took place at:Crown Perth, Burswood

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

Division 7A Miscellaneous 2019

Share this page