Download Seminar Paper: SME Issues – Treatment of UPES, Division 152 and Divorce

Date & Time: 15:30 for 16:00 commencement, Wednesday 12 March 2014

Venue: Champions Room

Moonee Valley Racing Club

1 McPherson Street

Moonee Ponds 3039

There is nothing simple or straight forward about UPEs. The Commissioner’s views have created doubt and risk for SME advisers. To make matters worse, many of the ATO’s views remain largely unreported by the various professional bodies.

Advisers need to understand that the treatment of UPEs may impact clients in a variety of tax contexts including the Small Business CGT Concessions.

Please join us for a unique examination of these issues in ways you’ve never thought of before.