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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