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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
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Notes Online Home 2022 Trusts Other Advanced trust taxation issues
Latest ATO guidance on Division 7A and unpaid present entitlements
In this section of the notes, we look at the latest ATO guidance on Division 7A and unpaid present entitlements. In more detail:
- ATO’s treatment of UPEs that arise between 16 December 2009 and 30 June 2022
- ATO reconsiders its views on UPEs and sub-trust arrangements in new Division 7A ruling