shopping_cart

Your shopping cart is empty

Division 7A - Where are we heading? video


Search Videos

Member Price: $99.00
Non Member Price: $121.00

Publication date: 09 Jun 21 | Source: QUEENSLAND DIVISION, THE TAX INSTITUTE

Abstract:
This video covers:

  • Loans in existence on 4 December 1997
  • Unpaid present entitlements (UPE) including UPEs that are held on sub-trust and those in existence before 16 December 2009
  • The ongoing relevance of a company having a “distributable surplus”
  • The maintenance of existing Division 7A arrangements with particular reference to the cash flow considerations
  • Unwinding existing Division 7A arrangements
  • Primary production companies with substantial retained earnings being a source of finance to associated individuals and related entities for commercial and other purposes
  • The interaction with other taxation provisions.

Purchase individual materials from this session:

Division 7A - Where are we heading?
Author(s):  Mark Molesworth

Material from this session:

Author profile

Mark Molesworth CTA
Mark is a tax partner at BDO and a member of The Tax Institute’s SME Technical Subcommittee and the Queensland State Technical Committee. He is also a member of the expert advisory panel to the Board of Taxation. Mark has many years of experience in advising taxpayers with respect to all areas of taxation, including CGT, FBT and income tax. He also provides taxation advice to other smaller accounting and legal practices in respect of their clients. - Current at 20 June 2022
Click here to expand/collapse more articles by Mark Molesworth.
This was presented at 2021 Agribusiness Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Structures in agribusiness

Author(s):  Linda Tapiolas

Materials from this session:

Succession and estate planning

Author(s):  Frances Becker

Materials from this session:

Attracting professional staff to work in regional areas

Author(s):  Ruth Wang

Materials from this session:

Taxation of non-primary production receipts

Author(s):  Tom DELANY

Materials from this session:

Attracting additional investors to Australian primary production

Author(s):  Jess Fantin,  Jaclyn Hope

Materials from this session:

Primary production land and improvements

Author(s):  Tom DELANY,  Amanda Tolson

Materials from this session:

Keynote address - Demanding times

Author(s):  Ian Hanrahan

Materials from this session:

Division 7A - Where are we heading?

Author(s):  Mark Molesworth

Materials from this session:

Further details about this event:

 

Copyright Statement