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Division 7A – the landscape shifts again podcast

Member Price: $35.00
Non Member Price: $43.00

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Published on 26 May 22 by NATIONAL DIVISION, THE TAX INSTITUTE

This podcast covers:

  • Interprets the circumstances when a company will provide ‘financial accommodation’ to a trust
  • Affects company sub-trust arrangements, including those that were previously endorsed by the Commissioner in Taxation Ruling 2010/3 and Practice Statement PSLA 2010/4
  • Changes the Division 7A treatment of UPEs owing to companies 
  • Might interact with the ‘targeted amendments to Division 7A’ which were originally announced by the Government in the 2016-17 Budget.

Author profile

Arthur Athanasiou CTA-Life
Photo of author, Arthur ATHANASIOU Arthur Athanasiou, CTA (Life), is an Accredited Tax Law Specialist and Principal of AGA Legal Pty Ltd. He is a highly competent and well-respected tax lawyer with 30 years’ experience. While he provides clients with tax and structuring advice, his main area of focus is in resolving tax disputes with the ATO and SRO and settling tax audits. Arthur also practises in matters involving tax agents and inquiries by the Tax Practitioners Board including appealing adverse TPB decisions. His practice also extends to white-collar crime, and other taxation offences. He also has a Deceased Estates practice. Arthur has qualified as a Chartered Accountant and is a former President of The Tax Institute. He has been appointed as an Adjunct Professor at La Trobe University Law School and chaired the Law Institute’s Tax Law Advisory Committee for a decade. Arthur has been recognized by Doyle's Guide who has recognized him as a "Leading Lawyer, Tax Law, Victoria" multiple times (2016, 2018-2024) and a "Recommended Lawyer, Tax Law, Victoria" (2015, 2017). Best Lawyers Peer Review recognised him as "Best Lawyer Trusts and Estates" (2022-2026) and for his work in Tax Law (since 2023). He is a widely published writer on taxation issues and regularly appears in mainstream media and presents at tax conferences and seminars. - Current at 03 June 2025
Click here to expand/collapse more articles by Arthur ATHANASIOU.

 

This was presented at VIC Tax Forum .

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Individual sessions

ATO – What’s happening in the SME space?

Author(s):  Kelly Canavan,  Moira MERRICK

Materials from this session:

Tax and trusts – the topic that keeps on giving

Author(s):  Philip Bender

Materials from this session:

Tax issues for small scale property developments

Author(s):  Rajan Verma

Materials from this session:

Build to Rent

Author(s):  Matt Ervin,  Rebecca Lawrence

Materials from this session:

Intergenerational wealth transfer

Author(s):  Bernie O'SULLIVAN,  Will Monotti

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International tax and Intellectual Property

Author(s):  Chris Ferguson,  Rachel Sciascia

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Back to basics – Blockchain, Cryptocurrency, and Non Fungible Tokens (NFTs)

Author(s):  John BASSILIOS,  Adam Dimac

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Corporate cases update

Author(s):  Anna WILSON,  Anthony BRADICA

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NALE/NALI

Author(s):  Shaun Backhaus,  Daniel BUTLER

Materials from this session:

Employee contract distinction – employment tax case, payroll tax, superannuation

Author(s):  Iona Goodwin,  Melinda Bell,  Anthony BRADICA

Materials from this session:

Why corporates should engage with tax corporate governance

Author(s):  Megan Bishop,  Sue WILLIAMSON

Materials from this session:

High wealth private group ATO reviews: Top 500, Next 5,000 and the next 180,000

Author(s):  Paul HOCKRIDGE

Materials from this session:

Division 7A – the landscape shifts again

Author(s):  Arthur ATHANASIOU

Materials from this session:

Outcomes from the Federal Election

Author(s):  Julie Abdalla,  Robyn Jacobson,  Andrew MILLS,  Scott TREATT

Materials from this session:

Tax Policy and Advocacy Update

Author(s):  Julie Abdalla,  Robyn Jacobson,  Scott TREATT

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