Avoiding the SMSF Danger Zone
Peter Johnson highlights the complexities that arise from historical issues in SMSF trust deeds and provides practical strategies to address these challenges. […]
UPEs & Division 7A
Current as of: 10 May 2022.
Unpack the technical and practical issues arising from the ATO’s recent release of TD 2022/D1. This session helps you understand the ATO’s new approach to dealing with unpaid distributions owed to corporate beneficiaries, align the treatment of unpaid distributions to a company with Division 7A, deal with the treatment of a UPE where it includes the creation of a sub-trust and manage the cash flow implications of distributing trust income to a company.