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Division 7A – Addressing some obscure provisions paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 22 Nov 18 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • divorce, splitting the marital assets and Division 7A
  • Division 7A - application to foreign companies
  • Division 7A and liquidation
  • Division 7A and private assets
  • where a debtor dies
  • where a private company gives a guarantee
  • deemed market value rule
  • the distributable surplus arbitrage.

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
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This was presented at Division 7A Day .

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Individual sessions

Issues when dealing with loans and unpaid present entitlements

Author(s):  Daniel SMEDLEY

Materials from this session:

Restructuring and Division 7A

Author(s):  Arthur ATHANASIOU

Materials from this session:

Division 7A – Addressing some obscure provisions

Author(s):  Arthur ATHANASIOU

Materials from this session:

Workshop: Exploration of present day issues through case studies

Author(s):  Daniel SMEDLEY

Materials from this session:

Further details about this event:

 

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