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Recorded Webinars
Recorded Webinar: Division 7A, UPEs and the Two Certainties in Life Coming Together to Create Uncertainty
A person dies with a trust owing them an amount originating from a UPE, or dies owing a loan from a related company (maybe previously subject to Division 7A, maybe not). Do these amounts automatically form part of the deceased’s estate? The session explores the concept of UPEs an
PRESENTED BY
Paul Hockridge
Mutual Trust Pty Ltd
Date/Time
About the Webinar
A person dies with a trust owing them an amount originating from a UPE, or dies owing a loan from a related company (maybe previously subject to Division 7A, maybe not). Do these amounts automatically form part of the deceased’s estate? The session explores the concept of UPEs and related party loans on death, including:
- A review of Fischer v Nemeske Pty Ltd [2016] HCA 11
- What does the trust deed say?
- Strategies to clean up loans prior to death
- The treatment of Division 7A loans on death
- What are the legal personal representatives obligations for a Division 7A loan (ATO ID 2002/741)
- Does it make a difference if Division 7A loans are extinguished after death but before probate is granted? (ATO ID 2012/77)
- Case studies
Presented By
Paul Hockridge
Mutual Trust Pty LtdWho Should Attend?
This webinar is suitable for accountants advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.
CPD Information
Accountants can claim up to 1 CPD/Training hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.
Enquiries/Assistance
If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]