New to Smokeball: Division 7A Loan Agreements

Division 7A Loan Agreements by Kalde & Associates discusses the formal requirements of the ATO for a complying loan agreement for the purpose of Division 7A of the Income Tax Assessment Act 1936.

View the Division 7A Loan Agreements

Bamford Decision Update

Many of you will know about the Bamford High Court decision a while ago, with new rules around streaming of capital gains and franked dividends.

The rules require among other things that trustees have clear power to classify and stream income and capital at their discretion.

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