Special Tax & Superannuation topics 2022-23 - Division 7A Today

Stay up to date with changes to the operation of Division 7A , the ATO interpretation of key elements, and the impact on your clients.

$109.09

non-member : $130.91

Description

On successful completion of this topic, participants will be able to:

Explain the ATO’s interpretation of “financial accommodation” in respect to UPE’s and the differences between pre-Dec-09 and post Dec-09. Consider some other hidden Div7A traps like debt forgiveness and payments to shareholders.
Explain why a present entitlement of a company to a specific dollar amount may be treated differently to a percentage
Dealing with year “one” loans, dealing with sub-div EA, and also considering the future impact of loans where there is no distributable surplus
Revisit the “old” expected legislative changes to Division 7A and planning opportunities.

This session forms part of the Special Tax & Superannuation Topics Series.

These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun. These sessions will:

Ensure you get the critical knowledge you need while minimising your time out of the office.
Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
Help you avoid any possible traps and pitfalls
Give you answers to the questions most relevant to you.

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Presenter