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Structuring in Division 7A paper

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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.
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Published on 13 Nov 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • a brief recap on Division 7A and an overview of unpaid present entitlements
  • companies as preferred trading vehicles with discretionary trust shareholders – the Division 7A pros and cons
  • trusts as the trading company shareholder – the franking credit issues
  • problematic structures and Div 7A interactions
  • obtaining the asset protection and succession planning objectives but managing Div 7A imposts
  • contemplating structure implications of the proposed July 2020 amendments.

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
Click here to expand/collapse more articles by Daniel SMEDLEY.

 

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