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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
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Notes Online Home 2016 Tax and the Business Lifecycle Important tax issues with running a business
Tax issues with accessing business profits
In this area of the notes we discuss tax issues with accessing business profits. In particular, the following:
- Summary of Division 7A
- Common misconceptions about Division 7A
- Dangers with issuing ‘dividend access shares’
- Issues for trusts making payments to beneficiaries