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Recorded Webinars
Recorded Webinar: Division 7A – Managing Loan Accounts in an Uncertain Climate
The Government has still not released any draft legislation on the proposed changes to Division 7A. Notwithstanding the inactivity of the Government, you still have to advise your clients with the spectre of the proposed changes looming. Among those changes, pre December 1998 loa
PRESENTED BY
Jodie Robinson
Special Counsel, Cooper
Date/Time
About the Webinar
The Government has still not released any draft legislation on the proposed changes to Division 7A. Notwithstanding the inactivity of the Government, you still have to advise your clients with the spectre of the proposed changes looming. Among those changes, pre December 1998 loans, subs trusts and unitisation arrangements:
- UPES and sub-trusts – prudent management or a ticking time bomb
- Managing “quarantined” loan accounts and UPEs
- Pre-December 1997 loan accounts, pre-December 2009 UPEs and existing 25 year loan arrangements
- Can you write off pre-1998 loans without tax consequences
- Statute barred loans
- UPE unitisation arrangements
- ATO concerns with these arrangements
- Possible application of Division 7A, section 100A or Part IVA of the ITAA1936
- Review of the latest cases and rulings
- What is an “honest mistake or inadvertent omission”? (section 109RB of the ITAA 1936) – Howard v FCT [2019] AATA 1910
- Section 109T, interposed entities and ordinary commercial transactions – TD 2018/13
Presented By
Jodie Robinson
Special Counsel, CooperWho 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.
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]