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Recorded Webinars

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

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
PRESENTED BY Neil Brydges Principal Lawyer - Sladen Legal , Melbourne

Date/Time

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

Presented By

Neil Brydges
Principal Lawyer, 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 Information

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: [email protected]

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