Taxation Australia

Division 7A Handbook 2012-13

By John Gaal
CCH Australia December 2012

Specifications

ISBN-13
9780987283337
Publisher
CCH Australia
Publication
December 2012
Format
Paperback
Jurisdiction
Australia ? Countri(es) for reference only

Details

This current, highly practical guide to a complex area of tax and company law has been revised and updated to see you through 2012-13.

With Division 7A issues affecting diverse areas including trusts and family law, along with the interaction of Division 7A and FBT it’s vital to have a clear, concise guide to the rules and their application.

Author John Gaal applies his expertise in the area to bring you the new edition of the Division 7A Handbook

 

Features:

  • Checklists identifying both issues and possible solutions
  • Examples and precedents reflecting the current law and ATO practice
  • Chapters explaining the interaction of Div 7A with other areas of law such as trusts, FBT and family law
  • Case studies
  • Tips and traps.

 

New and updated sections for 2012-13 include:

  • the Commissioner's final practice statement on the exercise of the Div 7A general relieving discretion
    the benchmark interest rate for 2012-13
  • amendments to the exemption from the use of property rules where a dwelling is owned by a private company
  • the Commissioner's final determination on the distributable surplus calculation
  • revised case studies and tips and traps chapters 
    other cases and rulings (including interpretive decisions) incorporated.
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