Division 7A: Issues when dealing with loans and unpaid present entitlements

Div7Apaper

 

This paper considers the issues that arise when dealing with loans and unpaid present entitlements primarily in a taxation context.

It looks at:

  • the income tax and capital gains tax implications of forgiving and waiving loans,
  • and the income tax and capital gains tax implications of creating, satisfying, waiving, releasing or assigning unpaid present entitlements (UPEs).

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