shopping_cart

Your shopping cart is empty

Division 7A – Everything old is new again 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 26 Jun 20 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • subscriptions of equity
  • unpaid present entitlements
  • financing and refinancing
  • cross-border issues
  • Division 7A during COVID-19
  • Subdivision EA.

Author profiles

Leo Gouzenfiter
Leo Gouzenfiter is a Client Director in the National Tax team at Pitcher Partners. He focuses on a broad range of income tax issues that affect private clients and family groups in the SME market and regularly consults with the ATO and Treasury in his role. Leo commenced his career in the tax profession as a graduate in the ATO having worked in technical roles in the Tax Counsel Network and compliance roles in various business lines. - Current at 22 July 2025
Click here to expand/collapse more articles by Leo Gouzenfiter.
Alexis Kokkinos ATI
Photo of author, Alexis KOKKINOS Alexis Kokkinos, ATI, is a Partner of the Tax Consulting group of Pitcher Partners and has over 20 years experience in advising corporate clients. Alexis was a member of the Board of Taxation review on the tax consolidation measures and was also a member of the Treasury review of MEC groups. - Current at 19 August 2022
Click here to expand/collapse more articles by Alexis KOKKINOS.

 

Individual sessions

Division 7A – Everything old is new again

Author(s):  Leo Gouzenfiter,  Alexis KOKKINOS

Materials from this session:

Further details about this event:

 

Copyright Statement