78507
Individual Podcasts
Unpaid Present Entitlements – Division 7A Issues
A common issue faced by tax practitioners arising from the ATO Ruling on June 2010 is the application of Division 7A to certain unpaid entitlements of private companies from associated trusts. This program will provide a recap of the ATO view of unpaid present entitlements (UPEs);
PRESENTED BY
Ian Burgess
Partner, Ernst
Date/Time
About the Podcast
A common issue faced by tax practitioners arising from the ATO Ruling on June 2010 is the application of Division 7A to certain unpaid entitlements of private companies from associated trusts. This program will provide a recap of the ATO view of unpaid present entitlements (UPEs); assess the merits of that view; look at other legislative provisions which need to be considered; examine the ATO safe harbour provisions, including the recent ATO announcement in this regard; and what the legislative amendments are likely to be and their impact.
Featuring: Ian Burgess, EY, Brisbane
[28.34 minutes] [0.47 CPD hours]
Presented By
Ian Burgess
Partner, ErnstCPD Information
0.01 CPD Hours