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109095
Individual Podcasts

What Do You Get When You Cross Division 7A With a UPE, 100A and 99B? – A State of Flux

It is probably an understatement to say that there is a tad of uncertainty out there in the tax profession when it comes to administering and advising on certain sections of our tax acts. This session is designed to provide an up to date look at some of the main culprit areas of t
PRESENTED BY Mark Molesworth Partner - BDO , Brisbane

Date/Time

About the Podcast

It is probably an understatement to say that there is a tad of uncertainty out there in the tax profession when it comes to administering and advising on certain sections of our tax acts. This session is designed to provide an up to date look at some of the main culprit areas of tax law that are keeping the industry on their toes, including:

  • Division 7A, including:
    • a review of current lending arrangement requirements to comply with Division 7A
    • the state of play with the proposed Targeted Amendments to Division 7A
  • UPEs, including:
    • tips on the approach to take whilst awaiting the ATO appeal result from Bendel v FCT [2023] AATA 3074
    • scope available for amendments for past treatment depending on the outcome of the Bendel appeal
  • Sec. 100A, including:
    • the most recent interpretation of an “agreement entered into in the course of ordinary family or commercial dealing”
    • the areas of contention in the ATO’s audit sights
  • Sec. 99B, including:
    • how resident trusts may be impacted
    • the ATO’s compliance approach
  • Practical examples

Presented By

Mark Molesworth
Partner, BDO Brisbane, QLD

Mark is a partner with chartered accounting firm BDO’s tax division. He has more than 20 years’ experience in advising taxpayers with respect to all areas of taxation including CGT, FBT, and income tax.

Some of his areas of speciality include international tax, the small business CGT concessions, the debt/equity provisions and the trust loss provisions.

He also provides taxation advice to other smaller accounting and legal practices in respect of their clients.

Mark has Bachelor of Commerce and Bachelor of Laws degrees from the University of Queensland and is a Chartered Accountant and Chartered Tax Adviser.

CPD Information

25 minutes 

0.4 CPD hours/units/points

WA Lawyers – TEN is unable to verify that you have earned CPD for this product as we cannot verify that you have listened to the podcast which is a requirement of the LPBWA.  TEN is an accredited provider.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact us, on (03) 8601 7700 or email: [email protected]

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