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Division 7A and trusts paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 19 Nov 09 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • unpaid present entitlements
  • how have unpaid present entitlements been used?
  • Division 7A and unpaid present entitlements
  • what is the old position - "pre the u-turn"
  • implications of the ATO's "new" position is the ATO right?
  • unpaid present entitlements - what to do?
  • proposed Division 7A amendments.

Author profiles

Spyros Kotsopoulos CTA
Photo of author, Spyros KOTSOPOULOS Spyros is a Tax Advisory Partner at Deloitte in Sydney with over 25 years experience. Spyros advises clients ranging from high wealth family groups, large corporate groups and private equity, and is mindful of the specific needs of the commercial interests of each of these stakeholders when providing tax advice. The emphasis of Spyros’ advisory work is on tax structuring, M&A transaction services (including pre-IPO restructures, tax due diligence and review of tax indemnities and warranties), strategic tax planning and tax controversy/audit. Spyros has advised clients involved in financial services, funds management, property and construction, and professional services. - Current at 16 June 2022
Click here to expand/collapse more articles by Spyros KOTSOPOULOS.
Paul Argent CTA
Paul is a Solicitor. - Current at 01 February 2010
Click here to expand/collapse more articles by Paul ARGENT.

 

This was presented at Trust Intensive .

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Individual sessions

Division 7A and trusts

Author(s):  Spyros KOTSOPOULOS,  Paul ARGENT

Materials from this session:

Bamford

Author(s):  Mark L ROBERTSON

Materials from this session:

Trusts and asset protection

Author(s):  Ken SCHURGOTT

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Amending trust deeds, resettlements, splitting and cloning trusts

Author(s):  Rashelle Seiden

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