The ATO's proposed treatment of unpaid present entitlements: part 2

In September 2015, Part 2 of a 2 part series written by Sladen Legal's Renuka Somers and Ashleigh Eynaud was published in the Tax Institute’s Journal, Taxation in Australia.

It discusses draft Taxation Ruling TR 2015/D2 and the Australian Taxation Office’s proposed treatment of trust unpaid present entitlements for the purposes of the maximum net asset value test applicable to the capital gains tax small business concessions.

Read the published article

To discuss this article, or for further Information please contact:

Renuka Somers
Special Counsel
Sladen Legal
M +61 407 478 592|  T +61 3 9611 0110


Daniel Smedley
Principal | Accredited Specialist in Tax Law
Sladen Legal
M +61 411 319 327|  T +61 3 9611 0105