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Division 7A: A 101 for practitioners paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 22 Nov 19 by VICTORIAN DIVISION, THE TAX INSTITUTE

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
  • dealing with loans
  • dealing with unpaid present entitlements.

Author profile

Daniel Smedley CTA
Daniel Smedley, CTA, enjoys helping private enterprise clients solve complex taxation and trust law issues. He is a trusted confidant in planning the succession of his clients’ personal and business affairs. Daniel is a Chartered Tax Adviser (The Tax Institute) and an Accredited Specialist in Taxation Law (Law Institute of Victoria). He is recognised by his peers in Doyles Guide and Best Lawyers for his work in Taxation, Trusts and Succession Planning. Daniel is a regular presenter at state and national industry conventions, conferences and workshops. - Current at 05 February 2026
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Division 7A: A 101 for practitioners

Author(s):  Daniel SMEDLEY

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