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Division 7A Day

Published on 24 Oct 2017 | Took place at Crown Perth, Burswood, WA

Division 7A still poses a minefield of traps and complications for tax practitioners and their clients. A mistake in understanding its complex rules can have serious impact on a client, and in turn on their adviser relationship. This event explored some of its more complicated aspects and when they might apply.

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

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Individual sessions

Division 7A: Interpose this, unitise that… The ATO is watching!

Author(s):  Reece Burns,  Mark Radosevich

This paper covers:

  • recent history
  • Subdivision E
  • Draft Taxation Determination TD 2017/D3
  • guarantees
  • Subdivisions EA and EB
  • Part IVA and Section 100A.
Materials from this session:

Applying to use the Commissioner’s discretion under s 109RB

Author(s):  Robert WF SCEALES

This paper covers:

  • the Commissioner’s general discretion to disregard the operation of Division 7A
  • TR 2010/8 and PS LA 2011/29
  • voluntary disclosures
  • objection and appeal
  • Board of Taxation Review.
Materials from this session:

Sub-trust arrangements – The 7-year itch

Author(s):  Ken SCHURGOTT

This paper covers:

  • genesis of the sub-trust
  • sub-trusts and the law
  • the alternative approaches
  • proposed amendments.
Materials from this session:

Division 7A – ATO update

Author(s):  Andrew Vahala,  Rick Owen

This presentation covers:

  • PCG 2017/13
  • TD 2017/D3
  • what attracts our attention
  • unitisation arrangements.
Materials from this session:

Sub-trust arrangements - The 7-year itch

Author(s):  Ken SCHURGOTT

This presentation covers:

  • genesis of sub-trusts
  • sub-trusts and the law
  • the alternative approaches
  • TR 2010/3 loans
  • conditions to be observed
  • options.
Materials from this session: