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Bendel and Commissioner of Taxation [2023]

by Chelsea Lyford
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The Australian Taxation Office lost a Division 7A (deemed dividend) case in the Administrative Appeals Tribunal – learn why!

In a recent case, the Administrative Appeals Tribunal (Tribunal) decided that a corporate beneficiary’s unpaid present entitlement to income (or capital) of a trust was not a “loan” by the corporate beneficiary to the trustee under s 109D(3) of Division 7A of the Income Tax Assessment Act (ITAA). Therefore, it was not taxable as a deemed dividend (income).

Join Chelsea Lyford, Principal Lawyer and Team Leader of our Tax & Superannuation team, at our next Tax webinar. A tax specialist and former Senior Member of the Tribunal, Chelsea will outline the Tribunal’s decision and the potential implications moving forward.

The session will cover:

  • The background to Bendel and Commissioner of Taxation (Taxation) [2023] AATA 3074 (28 September 2023)
  • The central question to be decided by the Tribunal
  • The issue of a separate trust
  • Statutory context
  • The Tribunal’s conclusion
  • The Australian Taxation Office position
  • Where to from here?

Join us for this informative session where you will discover valuable insights plus earn CPD points! We hope you can join us for this complimentary webinar.


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Event details

Date And Time

9 November 2023 @ 12:30 PM to 01:30 PM


Online Event


Lara Martinsons on +61 2 9895 9219
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