shopping_cart

Your shopping cart is empty

Setting the scene presentation

Member Price: Free
Non Member Price: $15.00

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 16 Apr 14 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • simple loan scenarios
  • failure to make annual repayments
  • use of assets
  • UPE examples
  • more complex examples involving interposed entities.

Author profile

Michael Parker CTA
Photo of author, Michael PARKER Michael is a Partner in the Taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, domestic income tax issues, including CGT and Div 7A, business sales, acquisitions and restructures and GST. Michael has extensive experience handling a broad range of taxpayer disputes, including disputes concerning the small business CGT concessions, having acted for the taxpayers in White v FCT [2009] FCA 880, White v FCT [2012] FCA 109 and Altnot v FCT [2013] AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury, including in respect of Div 7A, small business impediments and the small business CGT concessions. He is a regular presenter for The Tax Institute. - Current at 05 May 2022
Click here to expand/collapse more articles by Michael PARKER.

 

This was presented at Div 7A Masterclass .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Setting the scene

Author(s):  Michael PARKER

Materials from this session:

Division 7A corrective action - The philosophy of Mr Miyagi

Author(s):  Ron JORGENSEN

Materials from this session:

Commissioner’s discretion - Current state of section 109RB of the Income Tax Assessment Act 1936

Author(s):  Anthony Bach

Materials from this session:

Further details about this event:

 

Copyright Statement