The four case studies from the handbook cover:
- loan and payment by company
- payment to trust
- unpaid present entitlement, and
- use of company assets.
In addition, the handbook also covers the following case studies:
- distributable surplus
- unpaid present entitlement and the operation of TR 2010/3 and PS LA 2010/4, and
- unpaid present entitlement created after end of income year.
|Division 7A Handbook
John Gaal of TaxCounsel is the author of our Division 7A Handbook 2012-13.
The Tax Institute is Australia’s leading professional association in tax. Its 13,000 members include tax agents, accountants and lawyers as well as tax practitioners in corporations, government and academia.