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Division 7A – Cleaning up the loans and UPE mess paper
Published on 28 Jul 17 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- market intelligence – practical application
- how to repay?
- ordinary loans.
Author profile
Chris Wookey CTA-Life
Chris Wookey, CTA (Life) operates his own specialist tax consulting practice after previously having been a principal in the tax consulting division of Deloitte Private in Melbourne. A finalist in The Tax Institute’s Tax Adviser of the Year Awards for 2020 and 2022 and made a life member of The Tax Institute in September 2023, he has over 30 years’ experience in the chartered accounting profession and is a member of The Tax Institute’s national SME Technical Committee and had been its representative on the ATO’s Private
Groups Stewardship Group from 2021 to 2022. Chris was also a member of the Board of Taxation’s Reference Group for its Review of Small Business Tax Concessions. His experience, centred on issues encountered by private groups, includes providing input to Treasury in relation to the proposed targeted amendments to the Div 7A integrity
rules and participating in confidential consultations with the ATO in relation to the 2022 and 2023 developments in relation to section 100A.
- Current at
29 January 2026
This was presented at 2017 SA Family Business Day .
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Buy-sell agreements & related insurances
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Tax losses
Author(s): Andrew BurnsMaterials from this session:
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Tax considerations in funding growth opportunities
Author(s): Tom PaltridgeMaterials from this session:
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Structuring and restructuring family businesses – Current legal and tax considerations
Author(s): Judy ChoateMaterials from this session:
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Division 7A – Cleaning up the loans and UPE mess
Author(s): Chris WOOKEYMaterials from this session:
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