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Division 7A & unpaid present entitlements: What happens next? presentation

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

This presentation covers:

  • considers the ATO's view with respect to unpaid present entitlements (UPEs) of corporate beneficiaries
  • discusses the changes to Division 7A introduced by TR 2010/3 and PS LA 2010/4
  • provides guidance on how to address old and existing UPEs going forward.

Author profile

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.

 

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