Division 7A Intensive - February 2023 (3 Hours of CPD) 4 Hours CPD

Division 7A Intensive - February 2023 (3 Hours of CPD) 4 Hours CPDThis masterclass will provide a full update on these changes and the status quo. It will provide you with a comprehensive overview of the scope and application of Division 7A with a particular focus on its application to trusts bearing UPEs in favour of corporate beneficiaries Topics include: The Div 7A legislative framework Application of Div 7A to interposed entities Specific instances when a UPE in a trust gives rise to a Div 7A sanction Scenarios

FBT and GST interaction

covering the prevailing requirement and application of income tax

Death Benefit Nominations

Definitional scope of what constitutes a primary production business

Effective deferral of income

Tax rebates/offsets and tax accounting

recordings and slides

Attorneys & Guardianships

Superannuation Guarantee - Who Are Employees

How to determine whether income is derived from personal services or business structure

Family law

Life Insurances