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Division 7A - Uncertainties and Change

Published on 01 Nov 2017 | Took place at McCullough Robertson, Brisbane, QLD

Recent ATO releases on Division 7A in the form of relief for option 1 UPEs (PCG 2017/13) and applications of section 109T to ordinary (and some not so ordinary) commercial arrangements (TD2017/D3) cause us to think about band aid fixes and ongoing uncertainty in this complex area of income tax law. This session is focused on Division 7A uncertainties.

Individual sessions

Uncertainties and change

Author(s):  Dominic Moon

This paper covers:

  • key changes to Division 7A
  • practical compliance guideline PCG 2017/13
  • Draft Tax Determination TD2017/D3
  • other recent issues concerning Divison 7A.
Materials from this session: