Summary
The High Court decided the Commissioner's appeal from the Full Federal Court in Bendel against the ATO, which described the outcome as adverse. The case concerned whether unpaid present entitlements owed by a trust to a corporate beneficiary are loans for Division 7A purposes. The ATO said it will update its interim decision impact statement.
What it means for you
Family groups with trust-to-company unpaid entitlements should revisit their Division 7A positions.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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