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Recorded Webinars

Recorded Webinars: Division 7A: Are UPEs to Companies Now Off the Hook?

The AAT decision in Bendel v FCT challenged the ATO’s longstanding view on whether unpaid present entitlements (UPEs) from a trust to a company can be classified as loans subject to Division 7A. Despite the decision, the ATO has maintained its position, leaving practitioners in a
PRESENTED BY Arthur Athanasiou Partner - Thomson Geer Lawyers , Melbourne

Date/Time

About the Webinar

The AAT decision in Bendel v FCT challenged the ATO’s longstanding view on whether unpaid present entitlements (UPEs) from a trust to a company can be classified as loans subject to Division 7A. Despite the decision, the ATO has maintained its position, leaving practitioners in a state of uncertainty as the dust settles two years later. This session provides a timely analysis of where things stand in 2025 and what tax practitioners need to know, including:

  • A review of Bendel v FCT [2023] AATA 3074 and subsequent appeal
  • How important is the trust deed when determining the tax implications of a UPE?
  • Does the allocation of a UPE in the balance sheet, or the treatment as being held on sub-trust, have any bearing on Division 7A applying?
  • Where do practitioners stand if:
    • using a AAT decision to support a reasonably arguable position in contrast to an ATO’s Interim Impact Statement?
    • a UPE previously attracted Division 7A consequences that would not have occurred if the AAT result was applied?
  • The issue of loans and benefits from a trust to a company’s shareholders and associates when a UPE to the company exists
  • To what extent has TD 2022/11 lost its relevance?
  • How sec. 100A can have the final say with UPE situations
  • Practical examples

Presented By

Arthur Athanasiou
Partner, Thomson Geer Lawyers Melbourne, Vic

Arthur is a Partner with Thomson Geer Lawyers, and is an Accredited Tax Law Specialist and a widely published writer on taxation issues having written many articles and books on taxation.  He regularly appears in the mainstream media, and presents at tax seminars and discussion groups. Arthur qualified as a Chartered Accountant in 1987, and has held senior taxation and management positions in the transport and motor vehicle industries.

He has extensive experience in all areas of direct and indirect taxation and main area of practice is dispute resolution, particularly in the SME sector, with both the ATO and the SRO.

Arthur has many years of experience in complex tax litigation and tax audit negotiations and settlements, as well as broad experience in the taxation of entities, with an emphasis on Division 7A.

Arthur is a former President and Life Member of the Tax Institute, chair of the Tax Law Specialist Accreditation Board and was appointed as Adjunct Professor La Trobe University Law School in January 2019. He has been recognised as a Leading Tax Lawyer in Victoria by Doyles (2017 – 2024) and also in Trusts and Estates by Best Lawyers (2022-24).

Who 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 hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

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]

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