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Division 7A – the landscape shifts again presentation

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Published on 26 May 22 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • Interprets the circumstances when a company will provide ‘financial accommodation’ to a trust
  • Affects company sub-trust arrangements, including those that were previously endorsed by the Commissioner in Taxation Ruling 2010/3 and Practice Statement PSLA 2010/4
  • Changes the Division 7A treatment of UPEs owing to companies
  • Might interact with the ‘targeted amendments to Division 7A’ which were originally announced by the Government in the 2016-17 Budget.

Author profile

Arthur ATHANASIOU
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This was presented at VIC Tax Forum .

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