Division 7A Handbook 2010-11 with BONUS Online Learning Module (3CPD)
Division 7A Handbook 2010/11 available now
A practical handbook providing clear explanation of the Division 7A rules with budget changes highlighted and explained.
The Division 7A Handbook 2010-11 edition by John Gaal of TaxCounsel provides current, clear and concise explanation of the Division 7A rules with budget changes highlighted and explained.
Although measures to prevent harsh results flowing from the operation of the Division have been enacted, practitioners must remain vigilant when advising clients and dealing with potential problems.
The Division 7A Handbook is the leading resource on Div 7A issues for accountants, lawyers and tax practitioners.
The 2010-11 edition of the Division 7A handbook builds on the previous popular edition to provide a timely, current and essential practitioner resource.
Key features and benefits:
- Checklists identifying both problems and possible solutions;
- Examples and precedents reflecting the current law and ATO practice;
- Explains Exploration of the interaction of Div 7A with other areas of law such as FBT and family law;
- Gives Guidance on what to do if a problem is discovered;
- Case studies; and
- Tips and traps; and
- BONUS access to the Online Learning Module at no extra charge with practical questions linked back to the online Handbook (3 CPD).
New and updated section:
- Benchmark interest rate for 2010-11;
- Further analysis of various aspects of the Division 7A rules;
- The extension of "payment" to include the provision of an asset for use and other significant legislative changes;
- Details of the ATO views in TR 2010/3 expressed by the ATO on the Division 7A consequences of unpaid present entitlements of companies; and
- Implications of recent decisions of the AAT and Federal Court.
Online Learning Module is:
- FREE when you purchase the Handbook
- Accessible via your internet connection and web browser
- Available for 12 months until 31 August 2011
- 3 CPD Hours accredited for you to gain in your own time.
