Division 7A - Unpaid Present Entitlements & Interposed Entities

Name: Division 7A - Unpaid Present Entitlements & Interposed Entities
Uploaded: 2023-07-13T19:32:04.000Z
Duration: 5598 s
Description: Level up your Division 7A knowledge with this session focused on Unpaid Present Entitlements (UPEs) and interposed entities.

By Daniel Taborsky

1h 33m CPD time

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

Download resources below the video.

Date recorded: 14 July 2023