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Division 7A: Interpose this, unitise that… The ATO is watching! paper
Published on 24 Oct 17 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- recent history
- Subdivision E
- Draft Taxation Determination TD 2017/D3
- guarantees
- Subdivisions EA and EB
- Part IVA and Section 100A.
Author profiles
Reece Burns
Reece is a Senior Manager at PKF Lawler in Perth and has over 10 years’ experience working in both professional practice and commerce. He has experience advising private groups, corporate entities and high net worth individuals on a range of domestic and international issues including corporate taxes, Division 7A, capital gains tax and tax issues associated with global mobility and cross-border dealings. - Current at 01 November 2017Mark Radosevich FTI
Mark is a Tax Director at Hall Chadwick in Perth. He commenced his career as an auditor and has worked in both boutique and mid-tier tax practices. Mark has over 13 years’ experience providing taxation and business advice to a broad range of clients including small to medium enterprises, large private groups and public companies. He has advised clients on a range of issues including structuring, capital gains tax, FBT, Division 7A, tax consolidations and international tax as well as guided clients through ATO reviews and audits. Mark is a Fellow of The Tax Institute and a member of Chartered Accountants Australia and New Zealand. - Current at 05 October 2018
This was presented at Division 7A Day .
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Individual sessions
Division 7A: Interpose this, unitise that… The ATO is watching!
Author(s): Reece Burns, Mark RadosevichMaterials from this session:
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Applying to use the Commissioner’s discretion under s 109RB
Author(s): Robert WF SCEALESMaterials from this session:
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Sub-trust arrangements – The 7-year itch
Author(s): Ken SCHURGOTTMaterials from this session:
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Division 7A – ATO update
Author(s): Andrew Vahala, Rick OwenMaterials from this session:
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Sub-trust arrangements - The 7-year itch
Author(s): Ken SCHURGOTTMaterials from this session:
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