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Issues when dealing with loans and unpaid present entitlements paper


This paper covers:

  • a brief recap on Division 7A and the traps to note when dealing with loans from trusts
  • proposed changes to the Division 7A regime
  • identifying loans and UPEs in a business
  • asset protection
  • dealing with loans
  • dealing with unpaid present entitlements.


Author profile

Daniel Smedley CTA
Daniel enjoys solving complex taxation and trust law issues for private enterprise clients. He is also a trusted confidant in planning the succession of his client’s personal and business affairs. Daniel is a Chartered Tax Advisor with The Tax Institute, accredited as a specialist in Taxation Law with the Law Institute of Victoria, and the principal author of the Trust Structures Guide published by The Tax Institute. Since 2016, Daniel has appeared in the list of one of Australia's “Best Lawyers of the Year” in the practice of tax law. The list is compiled by Best Lawyers and published in the Australian Financial Review. Daniel has also been recognised in Doyles Guide as a recommended tax lawyer since 2016. Daniel is a regular presenter at state and national industry conventions, conferences and workshops. - Current at 12 August 2021
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This was presented at Division 7A Day .

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Individual sessions

Workshop: Exploration of present day issues through case studies

Author(s):  Daniel SMEDLEY

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