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Subdivision EA and interposed entities 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.
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 22 Nov 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • unpaid present entitlements – the ATO view
  • Subdivision EA
  • chains of entitlements between
  • tax planning tips to avoid Subdivision EA
  • policy considerations.

Author profile

Patrick Ellwood FTI
Patrick holds a Bachelor of Laws and Bachelor of Information Technology from the University of Queensland, a Graduate Diploma in Legal Practice, Skills and Ethics from Griffith University and has been admitted as a Solicitor of the Supreme Court of Queensland. He has extensive experience as a speaker and is a regular presenter for a range of professional organisations. - Current at 11 September 2015
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This was presented at Division 7A Day .

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Individual sessions

Section 100A

Author(s):  Patrick Ellwood

Materials from this session:

Subdivision EA and interposed entities

Author(s):  Patrick Ellwood

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Author(s):  Ron JORGENSEN

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Division 7A update

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