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

Pay them out
Convert them into Division 7A complying loans
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 arrangements -Street Fighter style. Really! Check out video 5 - Chun Li v Ryu!
Detailed timing rules and the difference between Div 7A complying loans v Sub-trusts
How to calculate the top-up tax of a franked dividend used to fund Div 7A minimum yearly repayments
How to perform a simple Div 7A minimum repayment calculation
Applying the above to a real life scenario client.

Excel calculations, Tax Snaps and transcripts (in progress) are in the Resources tab.

Date published: 29 June 2021

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