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Division 7A – UPEs presentation
Published on 11 Mar 20 by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- Section 108: the Div 7a predecessor
- Div 7A introduced in 1997
- complexities of Div 7A – what followed were numerous Budget announcements, 2x BOT discussion papers, 1 x report and 1 x Treasury consultation paper.
Author profile
Vanessa Priest FTI
Vanessa Priest, FTI, of SW Accountants & Advisers has more than 25 years’ experience as a tax specialist and has a particular interest in the tax and succession issues faced by privately owned enterprises and family groups. She has extensive knowledge in areas such as tax structuring, cross border issues, asset acquisitions and divestments, and tax issues arising for trusts. She has written and presented many papers for key professional associations, such as The Tax Institute, the Institute of Chartered Accountants in Australia, the Television Education Network, and Company Secretaries of Australia. Vanessa was a partner at Deloitte Private and prior to that was a partner at BDO and Crowe Horwath. Vanessa is a Chartered Accountant and has degrees in Teaching, Commerce (majoring in Accounting and Economics) and a Masters in Tax Law. She is a Fellow of the Taxation Institute of Australia, a member of Tax Discussion Group No. 14 and the Challis Group. She is currently a member of the State Council for The Tax Institute.
- Current at
07 June 2024
This was presented at The Tax Summit .
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