Division 7A & UPEs: After AAT Bendel decision
1h 39m CPD time
Difficulty: Advanced
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Revisit the treatment of unpaid present entitlements (UPEs) under Division 7A, in light of the recent AAT Bendel decision.
In this session, we cover:
A refresher on Division 7A and Unpaid Present Entitlements (UPEs)
Bendel v Commissioner [2023] AATA 3074
Facts of the case
Deemed dividends under Division 7A
When does Subdivision EA apply?
Tribunal’s decision
ATO interim Decision Impact Statement (DIS)
What next? Practical implications of the decision
Date recorded: 24 April 2024