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Trusts involvement in Division 7A presentation
Published on 13 Nov 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- Division 7A and unpaid present entitlements (UPEs)
- UPEs on sub-trusts
- treatment of UPEs under possible July 2020 legislation
- dealing with UPEs.
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
This was presented at In Division 7A, We Trust .
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Residency and trusts
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Trust involvement in Division 7A
Author(s): Daniel SMEDLEYMaterials from this session:
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Structuring in Division 7A
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Restructuring in Division 7A
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1 Division 7A – Inherited problems & obscure applications
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ATO update
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Division 7A in practice – Things to watch out for
Author(s): Tim PoliMaterials from this session:
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