Division 7A & UPEs: After Full Federal Court Bendel Decision

Hot off the press! Recap what’s the big deal with Division 7A and UPEs to corporate beneficiaries before digging into the latest decision re Bendel from the Full Federal Court, which was handed down on 19 February 2025.

In this session, we cover:

• Division 7A and UPEs – refresher

  • Div 7A basics

  • History of ATO’s view on UPEs & Div 7A

  • ATO’s current position in TD 2022/11

• Full Federal Court's decision

• What’s next?

  • Appeal or legislative amendment?

  • ATO interim Decision Impact Statement (DIS)

• What to do now?

  • Options for managing FY23 and later UPEs

  • What about historical UPEs?

• Subdivisions EA & EB

• Section 100A

Date recorded: 7 March 2025