TD 2022/11 - When do UPEs become Division 7A loanArchived

Tax Determination 2022/11 has been finalised. It talks about Unpaid Present Entitlements (UPEs) as well as sub-trust arrangements and when they become loans. Watch this guide to learn:

• When a UPE becomes financial accommodation for Division 7A purposes
• The difference between the draft determination and the final one
• The different treatments of UPEs under 3 different time periods
• What's happening to old sub-trust arrangements under PSLA 2010/4
• Pract...