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Division 7A Day

Published on 22 Nov 2018 | Took place at Crown Perth, Burswood, WA

This event focused on the traps and complications tax practitioners must consider when attempting to mitigate the impact of Division 7A.

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Individual sessions

Issues when dealing with loans and unpaid present entitlements

Author(s):  Daniel SMEDLEY

This paper covers:

  • a brief recap on Division 7A and the traps to note when dealing with loans from trusts
  • proposed changes to the Division 7A regime
  • identifying loans and UPEs in a business
  • asset protection
  • dealing with loans
  • dealing with unpaid present entitlements.

 

Materials from this session:

Restructuring and Division 7A

Author(s):  Arthur ATHANASIOU

This paper covers:

  • restructuring – preliminary issues
  • restructuring – effecting certain transactions
  • restructuring principles
  • is restructuring using rollover relief an option?
Materials from this session:

Division 7A – Addressing some obscure provisions

Author(s):  Arthur ATHANASIOU

This paper covers:

  • divorce, splitting the marital assets and Division 7A
  • Division 7A - application to foreign companies
  • Division 7A and liquidation
  • Division 7A and private assets
  • where a debtor dies
  • where a private company gives a guarantee
  • deemed market value rule
  • the distributable surplus arbitrage.
Materials from this session:

Workshop: Exploration of present day issues through case studies

Author(s):  Daniel SMEDLEY

This presentation covers:

  • unpaid present entitlements
  • CGT issues
  • estate and succession planning
  • dealing with the UPE in the will.

 

Materials from this session: