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Division 7A - a familiar friend or foe? presentation
Published on 27 May 04 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation covers the following topics:
- what to watch out for
- statute-barred loans
- post-fact patch-ups
- defusing sec108 loans
- FBT interactions
- hidden applications of Div 7A.
Author profile
Paul Banister CTA
Paul Banister, CTA, is a Chartered Accountant and a Partner at Grant Thornton in their Private Enterprise team in Brisbane. He has over 40 years’ experience working with clients in an array of industries to help them navigate through complex and potentially risky tax and commercial issues, including to address tax disputes. His expertise includes domestic and international tax planning, transaction advisory and support, superannuation structuring and advice, succession planning, estate planning and philanthropy. Paul has presented at many professional and business forums, both in Australia and internationally, and is a published author. Paul is the Vice President of The Tax Institute and was the recipient of The Tax Institute’s SME Tax Adviser of the Year Award for 2016.
- Current at
13 February 2026
This was presented at Division 7A 'In the Trenches' .
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Individual sessions
Division 7A - a familiar friend or foe?
Author(s): Paul BANISTERMaterials from this session:
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Trusts & Divorce: the new 109UB
Author(s): Mark L ROBERTSONMaterials from this session:
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