Division 7A - Unpaid Present Entitlements & Interposed Entities
1h 33m CPD time
Difficulty: INTERMEDIATE
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In this session, Daniel Taborsky covers some intermediate issues relating to the application of Division 7A and unpaid present entitlements (UPEs) and interposed entities.
Division 7A basics refresher
Introduction to UPEs and sub-trusts
Maturing sub-trust arrangements
Release of UPEs
Subdivision EA & EB ITAA 1936
Interposed entity rules
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Date recorded: 14 July 2023