Ask Nugget Beta Program Open: Meet Australia's human-centred AI tax research companion. Apply Now.

Playlist

Division 7A - How to Manage UPEs?Archived

0:00 Total CPD

For Division 7A purposes, there are generally 3 options to manage UPEs owing to corporate beneficiaries:

  1. Pay them out

  2. Convert them into Division 7A complying loans

  3. Put them on sub-trust under PSLA 2010/4

Find out which is the best option for your client.

In this guide you'll learn:

  • Why paying out the UPE may not be effective

  • Pros and cons of Div 7A complying loan versus Sub-trust arrang...

Archived Playlist

This playlist has been archived and is no longer available.