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 Live Webinar: Division 7A: The ATO are Digging Deeper

Date: Tuesday 6th June 2023
Vic, NSW, Qld, ACT, Tas: 11.00am to 12.00pm
SA & NT: 10.30am to 11.30am
WA: 9.00am to 10.00am

 ABOUT THE WEBINAR
It is well known that Division 7A can apply to distributions or benefits provided by a company to a shareholder or associate, or a company that has an unpaid present entitlement from a trust. What is not as well known is that the reaches of the deemed dividend rules can extend to situations where those distributions or benefits flow through interposed entities. This session delves into how these type of situations can play out, including:

  • Are the deemed dividend rules via an interposed entity self triggering or audit initiated and what are the reporting obligations? (section 109T)
  • What is the “reasonable person” test?
  • What are the exclusions?
  • When will loan repayments to a company not be taken into account as reducing the original loan? (section 109R)
  • What is the ATO policy on triggering section 109T? (TD 2011/16 & TD 2018/13)
  • How does the “intercompany payments and loans not treated as dividends” rule under section 109K interact with section 109T?
  • What situations may an application for the Commissioner’s discretion to disregard a deemed dividend be plausible?
  • Practical examples
 PRESENTER
Live Webinars,Taxation,Live Webinar: Division 7A: The ATO are Digging Deeper

Neil Brydges, Principal, Sladen Legal, Melbourne, Vic

Neil is a Principal Lawyer in Sladen Legal’s tax group. Neil practises in all areas of direct and indirect tax with a particular focus on the taxation of trusts, deceased estates, income and capital gains tax, and Division 7A.

Neil has also advised extensively on cross border taxation issues and the implications of transactions and dealings in the development of property. Using his technical tax knowledge, Neil works with clients to obtain commercial and practical outcomes. He has particular experience in dealing with the Australian Taxation Office on complex tax issues in a dispute resolution context.

Neil is a keen and active member of the tax community. As well as presenting on tax topics at various sessions, he has authored and co-authored several published articles, papers, and bulletins. Neil is a member of the Tax Committee of the Law Council of Australia, an Accredited Specialist in Taxation Law and is a member of the Tax & Revenue Law Committee with the Law Institute of Victoria and a Chartered Tax Advisor and member of the Dispute Resolution Technical Committees with The Tax Institute.

 WHO SHOULD ATTEND?

This webinar is suitable for accountants advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.
 CPD CERTIFICATE

Registered live webinar delegates will receive a CPD certificate for attendance at this webinar. Accountants can claim up to 1 CPD/Training hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.
 ENQUIRIES/ASSISTANCE
If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: lisa@tved.net.au


© Television Education Network Pty Ltd 2023

About TEN Webinars:

Attending a TEN webinar couldn’t be easier. Basically it’s just like attending a seminar except that you don’t have to leave the comfort of your office or home. You just need to be available at the appointed date and time with your computer and internet connection.

Once you’ve registered for the webinar, we send you a link so that you can login to the webinar from your computer. The speaker delivers the session from their computer in real time. Just like a live seminar, you can ask questions of the speaker. You simply type your question into the question box and the speaker responds to it during question time.

At the end of the webinar session we send you a certificate to confirm your attendance and the number of CPD hours you earned.

Technical requirements:

You will need a computer with sound, an internet connection and earphones if you need to participate in the webinar in an open office environment (so you don’t disrupt those around you).

Product Code: LBAJUN23
 Price:   $269.50 (Inclusive of GST)
© 2023 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.
 
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