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Division 7A–The Commissioner’s discretion paper

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Non Member Price: $75.00

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Published on 17 Oct 08 by VICTORIAN DIVISION, THE TAX INSTITUTE

Division 7A remains forever changed because the Commissioner has an unfettered discretion to ignore the operation of Division 7A since 2002. Although Practice Statement PSLA 2007/20 has since lapsed, the only way in which any previous Division 7A issues can now be dealt with is by seeking a favorable exercise of discretion by the Commissioner. This paper covers:

  • what needs to be disclosed to the Commissioner and more importantly what shouldn't be disclosed
  • tips and traps in dealing with the ATO on Division 7A.

Author profile

Arthur Athanasiou CTA-Life
Photo of author, Arthur ATHANASIOU Arthur Athanasiou, CTA (Life), is an Accredited Tax Law Specialist and Principal of AGA Legal Pty Ltd. He is a highly competent and well-respected tax lawyer with 30 years’ experience. While he provides clients with tax and structuring advice, his main area of focus is in resolving tax disputes with the ATO and SRO and settling tax audits. Arthur also practises in matters involving tax agents and inquiries by the Tax Practitioners Board including appealing adverse TPB decisions. His practice also extends to white-collar crime, and other taxation offences. He also has a Deceased Estates practice. Arthur has qualified as a Chartered Accountant and is a former President of The Tax Institute. He has been appointed as an Adjunct Professor at La Trobe University Law School and chaired the Law Institute’s Tax Law Advisory Committee for a decade. Arthur has been recognized by Doyle's Guide who has recognized him as a "Leading Lawyer, Tax Law, Victoria" multiple times (2016, 2018-2024) and a "Recommended Lawyer, Tax Law, Victoria" (2015, 2017). Best Lawyers Peer Review recognised him as "Best Lawyer Trusts and Estates" (2022-2026) and for his work in Tax Law (since 2023). He is a widely published writer on taxation issues and regularly appears in mainstream media and presents at tax conferences and seminars. - Current at 03 June 2025
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This was presented at 2008 Tasmanian State Convention .

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