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Mr Spock’s Guide to Division 7A – XC ZB CA ZD RB paper

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Published on 18 Oct 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • Division 7A exposures of Australian expats and immigrants with “interests” in offshore entities
  • Practical measures for managing non-compliance risks in your practice
  • Identifying and using the Commissioner’s wide-ranging Division 7A discretions and reviewing the decisions
  • Avoiding double taxation – using actual dividends to address an earlier deemed dividend.

Author profile

Ronald Jorgensen CTA
Ron principally consults on Commonwealth and State tax laws, tax dispute resolution and compliance enforcement. Ron specialises in trusts and trust disputes, succession and asset protection, business and investment structuring and tax sensitive commercial and property transactions. Ron is an Accredited Specialist Tax Law and member of the Tax Law Advisory Committee with the Law Institute of Victoria. He is a member of the Property and Commercial Law Committee of the Law Society of Tasmania. Ron is a Chartered Tax Advisor and member and former chair of the States Taxes Committee (Vic) of The Tax Institute. Ron was recognised by Doyle’s Guide Leading Tax Lawyer - Victoria for 2015 to 2021 and Best Lawyers for tax law - Australia 2021 and Global 2021. - Current at 16 July 2021
Click here to expand/collapse more articles by Ron JORGENSEN.

 

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