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  Division 7A Miscellaneous 2022

Division 7A - Keeping it tidy

Published Date: 19 May 2022

 

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This paper covers what action and documentation is necessary, and when this documentation and action are required to ensure that you have managed to keep Division 7A at bay.
  • This paper addresses the key issues of:
  • These wretched old UPEs - are they debt? Do Unpaid Present Entitlements (UPEs) "morph" into debt? Can UPEs be tidied up? What if the trust has run out of assets?
  • Timing of recording of dividends
  • Dealing with journal entries
  • What about old loans, that old chestnut?
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