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Division 7A paper

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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 14 Mar 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • how was Division 7A thought to operate?
  • what does the ATO consider is the scope of Division 7A?
  • what alternatives are available to Division 7A applying?
  • how will Division 7A apply to trusts?
  • what deficiencies are there in the practice statement and ruling?
  • what impact will the ATO’s new view have on choice of entity structure?

Author profile

Andrew Noolan CTA
Andrew Noolan, CTA, is a partner in the Sydney law firm Brown Wright Stein Lawyers. His clients are accountants and lawyers in public practice that require advice on tax issues impacting on their clients. Andrew specialises in tax issues common to the SME and high wealth individual sectors. - Current at 17 May 2024
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This was presented at Preparing for the year ahead .

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Division 7A

Author(s):  Andrew Noolan

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Superannuation - The year ahead

Author(s):  Mark WILKINSON

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