Bendel & the Aftermath: Div 7A, UPEs and Sub-Trusts

Explore the fallout from Bendel as the legal process concludes and what this means for UPEs, Division 7A and structuring decisions

In this session, we cover:

• How we got here 

  • ATO’s historical approach

• Bendel 

  • The High Court’s decision

• ATO Decision Impact Statement 

  • The ATO’s practical approach

• Other tax risks 

  • Subdivision EA and section 100A

• What to do now? 

  •  Historical and future UPEs