Division 7A in Practice: Common Traps and Practical Fixes

Dive deep into common Division 7A issues and their unintended consequences often overlooked in practice.

In this session, we cover:

• Quick Refresher

  • Are UPEs loans? – Edging Closer to a Decision

• Managing Subdivision EA risk

  • Subdivision EA Introduced 29 June 2004

• Integrity Rules

  • Non-Genuine Repayments - Section 109R

  • Interposed entity - Section 109T

• Unintended Consequences

• Correcting Mistakes