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There’s a fraction too much fiction! paper

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Published on 11 Aug 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • part 1: sub-trust in the context of Division 7A
  • part 2: other income tax implications arising from UPEs held on sub-trust arrangements.

Author profile

Moira Merrick
Moira Merrick, leads the Case & Technical Leadership team in Victoria, which services both the Private Wealth and the Integrated Compliance business lines within the ATO. Case Leadership is responsible for providing technical advice and strategic direction in complex cases, and for managing Private Wealth’s priority risks. Prior to joining the ATO in 2017, Moira was part of Deloitte’s Tax Insights & Policy group and has extensive experience providing specialist tax advice to both large corporates and closely held groups. - Current at 15 June 2022
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This was presented at 49th Western Australia State Convention .

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There’s a fraction too much fiction!

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