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Begging for mercy - Practitioner and ATO experience with Division 7A discretion presentation

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Published on 03 May 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • overview of Section 109RB
  • administrative law principles
  • does Division 7A apply?
  • conditions
  • administrative review.

Author profiles

Andrew Sinclair CTA
Andrew Sinclair, CTA is a partner in Cowell Clarke's Tax & Revenue practice group. As a tax and superannuation specialist with over 25 years experience, his qualifications are in law and as a Chartered Accountant. With a broad knowledge of corporate and business law, Andrew has specialist expertise in private client scenarios. This usually involves discretionary trusts, private companies and the diversity of views that family dynamics deliver. - Current at 22 January 2018
Click here to expand/collapse more articles by Andrew SINCLAIR.
Mathew Umina
Mathew is a Tax Director at Rio Tinto. He has been with Rio for four years, with a focus on managing tax risks, disputes, and relationships with revenue authorities. Prior to this Mathew worked at the Australian Taxation Office for 20 years. During his time at the ATO held several senior roles in corporate tax and international areas, as well as the SME and high wealth individuals area. This has included several years working on the design and implementation of the TOFA regime, and more recently as the ATO delegate and Competent Authority to the JITSIC Taskforce in London. - Current at 20 May 2022

 

This was presented at 45th South Australian Convention .

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