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Unpaid present entitlements and Division 7A: A new approach to taxing trust distributions paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 12 Aug 10 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • why is the impact on traditional family trust planning so dramatic?
  • ordinary loans ("Section 2 loans")
  • loans within the extended meaning ("Section 3 loans")
  • sub trusts that are accepted as not being Division 7A loans.

Author profile

Graeme Cotterill
Graeme is an Executive Director of Ernst & Young and leads Ernst & Young's Perth stamp duty team. Graeme has worked as a tax lawyer for over 20 years, over 10 of those as Tax Partner of a major national law firm. Graeme has been an active member of The Tax Institute for many decades and is a former WA State Chairman. He has been closely involved with the review and development of stamp duty and other state tax legislation in Western Australia on behalf of the Institute. - Current at 01 January 2014
Click here to expand/collapse more articles by Graeme COTTERILL.

 

This was presented at WA Convention 2010 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Part IVA

Author(s):  Martin KEATING

Materials from this session:

Unpaid present entitlements and Division 7A: A new appnroach to taxing trust distributions

Author(s):  Graeme COTTERILL

Materials from this session:

Extending the life of a trust

Author(s):  Michael FLYNN

Materials from this session:

GST update

Author(s):  Karen DILL-MACKY

Materials from this session:

The ins and outs of expatriate taxation

Author(s):  Tony UNDERHILL

Materials from this session:

The Duties Act 2008

Author(s):  Celia LONG

Materials from this session:

Deceased estates - Taxation issues that arise on a person's death

Author(s):  Jocelyne BOUJOS

Materials from this session:

Valuations of professional practices

Author(s):  Andrew EDWARDS

Materials from this session:

Family law, tax and family breakdown part 2 - The empire strikes back! A tax lawyers rebutal

Author(s):  Adam LEVIN

Materials from this session:

Small business CGT concessions: Some traps, twists and tips

Author(s):  Chris SMAILES,  Alan KRAWITZ

Materials from this session:

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