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Managing Division 7A
Published on 15 Aug 2018 | Took place at McInnes Wilson Lawyers, Brisbane, QLD
This event covered the following topics:
- identify the role that the concept of “distributable surplus” has in determining whether a deemed dividend exists
- identify payments, loans, amalgamated loans and forgiven debts that may be treated as deemed dividends under Division 7A
- clarify how unpaid present entitlements (UPEs) (amounts owing by trusts to companies) may be classified and managed in the context of Division 7A
- manage existing and inherited Division 7A problems
- identify strategies by which existing Division 7A loans can be reduced or eliminated in a tax effective manner.
Individual sessions
Managing Division 7A - Case study with suggested solutions
Author(s):
Tom DELANY
This paper covers case studies with suggested solutions on managing Division 7A.Materials from this session:
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