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Division 7A - quirks and traps presentation

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Non Member Price: $15.00

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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 02 Mar 05 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

basics
- accounting for repayments
- separate loan accounts, etc.
recent ATO update
quirks
- guarantees
- restructuring pitfalls
- 'innocent' payments to shareholders and associates
advisers dilemma
- new clients with old Div 7A problems - what do you do?
case study.

Author profile

Arthur Athanasiou CTA-Life

Arthur Athanasiou, CTA (Life), is an Accredited Tax Law Specialist and Principal of AGA Legal Pty Ltd. He is a highly competent and well-respected tax lawyer with 30 years’ experience. While he provides clients with tax and structuring advice, his main area of focus is in resolving tax disputes with the ATO and SRO and settling tax audits. Arthur also practises in matters involving tax agents and inquiries by the Tax Practitioners Board including appealing adverse TPB decisions. His practice also extends to white-collar crime, and other taxation offences. He also has a Deceased Estates practice. Arthur has qualified as a Chartered Accountant and is a former President of The Tax Institute. He has been appointed as an Adjunct Professor at La Trobe University Law School and chaired the Law Institute’s Tax Law Advisory Committee for a decade. Arthur has been recognized by Doyle's Guide who has recognized him as a "Leading Lawyer, Tax Law, Victoria" multiple times (2016, 2018-2024) and a "Recommended Lawyer, Tax Law, Victoria" (2015, 2017). Best Lawyers Peer Review recognised him as "Best Lawyer Trusts and Estates" (2022-2026) and for his work in Tax Law (since 2023). He is a widely published writer on taxation issues and regularly appears in mainstream media and presents at tax conferences and seminars. - Current at 03 June 2025

More by Arthur ATHANASIOU

An adviser’s duties to a client paper - 10-August-2022
Division 7A – the landscape shifts again paper - 26-May-2022
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President's report: Election’s over - What of proposed tax changes? - 01-August-2016
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President's report: A Budget for the future - Until the election! - 01-June-2016
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Accounting for tax: Accountants’ negligence revisited - 01-February-2015
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Accounting for tax: Boy, you’re gonna carry that weight a long time! - 01-August-2014
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Division 7A and complex structures paper - 19-July-2013
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Dealing with UPEs in a post 16/12/2009 world paper - 03-May-2012
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109XA, XB, XC - The new 109UB

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Division 7A - subdivision EA and 109XA, XB, XC - The new 109UB seminar paper

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DisclaimerThese materials are 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.
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Debt relief dangers

Author(s): Noel BEHARIS

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Division 7A - quirks and Traps

Author(s): Arthur ATHANASIOU

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Division 7A downfalls - why you should worry!

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Division 7A - quirks and traps presentation

Author profile

Arthur Athanasiou CTA-Life

More by Arthur ATHANASIOU

Individual sessions

Division 7A - subdivision EA and 109XA, XB, XC - The new 109UB seminar paper

109XA, XB, XC - The new 109UB presentation

Debt relief dangers seminar paper

Division 7A - quirks and traps seminar paper

Division 7A - quirks and traps presentation

Further details about this event:

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