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Division 7A and unpaid present entitlements: What happens now? paper

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Published on 19 May 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • Division 7A re-visited
  • unpaid present entitlements
  • what options do I have for “section 3” loans?
  • actions - What next?
  • deductibility of interest paid
  • the showdown: The Commissioner vs the tax practitioner.

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.
Manisha Singh
Manisha works as a Consultant for Deloitte. - Current at 01 April 2011
Click here to expand/collapse more articles by Manisha Singh.

 

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Division 7A and unpaid present entitlements: What happens now?

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