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  Division 7A Income tax 2016

Division 7A

Published Date: 2 Jun 2016

 

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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?
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