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Division 7A The Distributable Surplus Minefield

Published on 30 Apr 2015 | Took place at Leonda by the Yarra, Hawthorn, VIC

This event looked at the technical operation of the section 109Y Distributable Surplus Amount rule and how it has changed over time.

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Individual sessions

TTI tax updates

Author(s):  Hall & Wilcox Lawyers

This paper covers:

  • commonwealth legislation & regulations
  • income tax 
  • GST
  • FBT and other taxes
  • superannuation.
Materials from this session:

Division 7A – The distributable surplus minefield

Author(s):  Damian O'CONNOR

This paper covers:

  • legislation - Division 7A
  • reduction in amounts of dividends s109Y
  • distributable surplus - some case law
  • S109Y - continuing issues for the ATO
  • taxation outside Division 7A.

 

 

Materials from this session: