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 Recorded Webinar: Division 7A, UPEs and the Two Certainties in Life Coming Together to Create Uncertainty

Date: Tuesday 14th February 2023
Duration: Approxiamtely 1 Hour

A person dies with a trust owing them an amount originating from a UPE, or dies owing a loan from a related company (maybe previously subject to Division 7A, maybe not). Do these amounts automatically form part of the deceased’s estate? The session explores the concept of UPEs and related party loans on death, including:

  • A review of Fischer v Nemeske Pty Ltd [2016] HCA 11
  • What does the trust deed say?
  • Strategies to clean up loans prior to death
  • The treatment of Division 7A loans on death
  • What are the legal personal representatives obligations for a Division 7A loan (ATO ID 2002/741)
  • Does it make a difference if Division 7A loans are extinguished after death but before probate is granted? (ATO ID 2012/77)
  • Case studies
Recorded Webinars,Taxation,Recorded Webinar: Division 7A, UPEs and the Two Certainties in Life Coming Together to Create Uncertainty

Paul Hockridge, Principal, Hockridge Advisory, Melbourne, Vic

Paul Hockridge, the principal at Hockridge Advisory, a chartered accountant and chartered tax advisor, has over 30 years specialist tax advisory experience.

For over 20 years he was a partner in Big 4 and second tier chartered accounting firms and a multi-family office. Paul’s focus is on assisting high wealth families and private businesses and the accounting and law firms which advise them. Paul also provides litigation support services.

Paul is also a senior fellow in the Law School at the University of Melbourne, where he teaches in the Masters program.


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.


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.

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

Product Code: WBKFEB23
 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.