Although Division 7A has been around for over 22 years, views on its operation are still evolving. Areas of current focus include the treatment of UPEs, loan assignments, capitalisation of unit trusts and the application of the interposed entity rules. These focus areas may give rise to key risks and issues for common transactions. This session outlined some of those issues and provide practical insights in to both the advantages and disadvantages of Division 7A for common transactions. This part also considered the management of Division 7A obligations in the context of COVID-19.
Division 7A - Everything old is new again
Author(s):
Leo Gouzenfiter
,
Alexis Kokkinos ATI
Materials from this
session:
Details
- Published On:26 Jun 2020
- Took place at:Online
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.
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2020
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