MasterNuggets with Meng: Tackling UPEs After Bendel

Discover how the Bendel decision changes the treatment of Unpaid Present Entitlements (UPEs) using a practical case study.

In this session, we cover:

• Section 109D

  • What is a loan?

  • TD 2022/11

  • HC decision in Bendel

• Commissioner’s position post-Bendel

  • Section 100A

  • Subdiv EA

  • Section 109T