{"id":16527,"date":"2025-02-24T09:20:12","date_gmt":"2025-02-23T21:50:12","guid":{"rendered":"http:\/\/quantiphy.com.au\/oldbackup\/?p=16527"},"modified":"2025-02-24T09:20:12","modified_gmt":"2025-02-23T21:50:12","slug":"upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups","status":"publish","type":"post","link":"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/","title":{"rendered":"UPE, Division 7A, and the Bendel Decision: What It Means for Private Groups"},"content":{"rendered":"

On 19 February 2025, the Full Court of the Federal Court handed down a highly anticipated ruling in Commissioner of Taxation v Bendel [2025] FCAFC 15<\/em>. This case tackled a key issue in private group structures\u2014whether an unpaid present entitlement (UPE) to a corporate beneficiary qualifies as a “loan” under Division 7A of the Income Tax Assessment Act 1936 (Cth)<\/em> (1936 Act).<\/p>\n

The decision? A unanimous rejection of the Commissioner\u2019s appeal, with the Court ruling that a “loan” under s 109D(3) must create an obligation to repay<\/strong> an amount, not just an obligation to pay<\/strong> it. This means a UPE owed to a corporate beneficiary is not<\/strong> considered a loan or a deemed dividend under Division 7A.<\/p>\n

Background: The ATO\u2019s Longstanding Approach<\/strong><\/h3>\n

Since 2010, the ATO has maintained that a UPE to a corporate beneficiary\u2014if left unpaid\u2014could be treated as “financial accommodation” and, therefore, a “loan” under Division 7A. This interpretation was formalised in Taxation Ruling TR 2010\/3<\/em> and reinforced in TD 2022\/11<\/em>.<\/p>\n

The Bendel case involved a common scenario: a discretionary trust distributing income to a corporate beneficiary, with the corporate beneficiary not immediately calling for payment. The Commissioner assessed the UPE as a Division 7A “loan,” resulting in a deemed dividend and additional tax liabilities. The taxpayers objected, won at the Administrative Appeals Tribunal (AAT), and then faced the Commissioner\u2019s appeal to the Federal Court.<\/p>\n

Key Arguments in the Case<\/strong><\/h3>\n

The Commissioner argued that:<\/p>\n

    \n
  • The AAT had incorrectly framed the statutory question, failing to consider whether a UPE is a loan.<\/li>\n
  • The definition of “loan” in s 109D(3) should be interpreted broadly.<\/li>\n
  • The AAT\u2019s interpretation conflicted with the legislative intent of Division 7A.<\/li>\n<\/ul>\n

    The taxpayers countered that:<\/p>\n

      \n
    • A “loan” under s 109D(3) requires an active<\/strong> transaction, not just inaction by the corporate beneficiary.<\/li>\n
    • Division 7A should not deem a dividend from a UPE when there is no repayment obligation.<\/li>\n
    • A broad interpretation of “loan” would create inconsistent and unintended tax consequences.<\/li>\n<\/ul>\n

      The Full Court\u2019s Decision<\/strong><\/h3>\n

      The Full Court focused on statutory interpretation, considering the text, context, and purpose of Division 7A. It found that:<\/p>\n

        \n
      • The definition of “loan” in s 109D(3) requires<\/strong> a repayment obligation.<\/li>\n
      • The phrase “a provision of credit or any other form of financial accommodation” should be read in harmony with the rest of Division 7A.<\/li>\n
      • If a UPE were treated as a loan, it could lead to double taxation\u2014first when income is taxed at the corporate level and again when included in the trust\u2019s net income the following year.<\/li>\n<\/ul>\n

        Ultimately, the Court ruled that a UPE alone does not<\/strong> constitute a loan under Division 7A. This decision aligns with the purpose of Subdivision EA, which already addresses concerns about company profits being distributed inappropriately.<\/p>\n

        What\u2019s Next for the ATO?<\/strong><\/h3>\n

        The ATO now faces a decision on how to proceed. There are a few possible paths:<\/p>\n

          \n
        1. Appeal to the High Court<\/strong> \u2013 While an option, the Full Court\u2019s unanimous and well-reasoned decision makes this an uphill battle.<\/li>\n
        2. Legislative Amendment<\/strong> \u2013 The ATO may work with Treasury to amend the law and clarify the treatment of UPEs.<\/li>\n
        3. Accept the Decision<\/strong> \u2013 The ATO could update its guidance and focus on existing integrity measures rather than pursuing UPEs under Division 7A.<\/li>\n<\/ol>\n

          Regardless of what happens next, this ruling is a significant shift<\/strong> in how UPEs are treated under Division 7A. Advisors and private groups should take note and keep an eye on any further developments from the ATO.<\/p>\n

          \n
          \n<\/div>\n

          Need guidance on how this impacts your structure?<\/strong> Reach out to your tax advisor or contact your Quantiphy representative for tailored advice.<\/p>\n","protected":false},"excerpt":{"rendered":"

          On 19 February 2025, the Full Court of the Federal Court handed down a highly anticipated ruling in Commissioner of Taxation v Bendel [2025] FCAFC 15. This case tackled a key issue in private group structures\u2014whether an unpaid present entitlement (UPE) to a corporate beneficiary qualifies as a “loan” under Division 7A of the Income…<\/p>\n","protected":false},"author":1,"featured_media":16528,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,6,43],"tags":[],"class_list":["post-16527","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-news","category-tax"],"yoast_head":"\nUPE, Division 7A, and the Bendel Decision: What It Means for Private Groups - Quantiphy<\/title>\n<meta name=\"description\" content=\"On 19 February 2025, the Full Court of the Federal Court handed down a highly anticipated ruling in Commissioner of Taxation v Bendel [2025] FCAFC 15.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"UPE, Division 7A, and the Bendel Decision: What It Means for Private Groups - Quantiphy\" \/>\n<meta property=\"og:description\" content=\"On 19 February 2025, the Full Court of the Federal Court handed down a highly anticipated ruling in Commissioner of Taxation v Bendel [2025] FCAFC 15.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/\" \/>\n<meta property=\"og:site_name\" content=\"Quantiphy\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-23T21:50:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/quantiphy.com.au\/oldbackup\/wp-content\/uploads\/2025\/02\/Quantiphy-Newsletter-Legal-Doc.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#\\\/schema\\\/person\\\/1229e0370958728f31fa8f8604b0dfc2\"},\"headline\":\"UPE, Division 7A, and the Bendel Decision: What It Means for Private Groups\",\"datePublished\":\"2025-02-23T21:50:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\\\/\"},\"wordCount\":606,\"publisher\":{\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/Quantiphy-Newsletter-Legal-Doc.jpg\",\"articleSection\":[\"Accounting\",\"News\",\"Tax\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\\\/\",\"url\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\\\/\",\"name\":\"UPE, Division 7A, and the Bendel Decision: What It Means for Private Groups - Quantiphy\",\"isPartOf\":{\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/Quantiphy-Newsletter-Legal-Doc.jpg\",\"datePublished\":\"2025-02-23T21:50:12+00:00\",\"description\":\"On 19 February 2025, the Full Court of the Federal Court handed down a highly anticipated ruling in Commissioner of Taxation v Bendel [2025] FCAFC 15.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\\\/#primaryimage\",\"url\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/Quantiphy-Newsletter-Legal-Doc.jpg\",\"contentUrl\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/Quantiphy-Newsletter-Legal-Doc.jpg\",\"width\":1600,\"height\":800,\"caption\":\"Legal Document\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"UPE, Division 7A, and the Bendel Decision: What It Means for Private Groups\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#website\",\"url\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/\",\"name\":\"Quantiphy\",\"description\":\"Accounting, Taxation, Wealth & Finance in one\",\"publisher\":{\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#organization\",\"name\":\"Quantiphy\",\"url\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/Screen-Shot-2020-10-15-at-11.04.47-am.png\",\"contentUrl\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/Screen-Shot-2020-10-15-at-11.04.47-am.png\",\"width\":884,\"height\":260,\"caption\":\"Quantiphy\"},\"image\":{\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/#\\\/schema\\\/person\\\/1229e0370958728f31fa8f8604b0dfc2\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/10051da91b5ec8396300b2bb336697b7898938c99d91a95f5105956221760164?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/10051da91b5ec8396300b2bb336697b7898938c99d91a95f5105956221760164?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/10051da91b5ec8396300b2bb336697b7898938c99d91a95f5105956221760164?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"http:\\\/\\\/quantiphy.com.au\\\/oldbackup\"],\"url\":\"https:\\\/\\\/quantiphy.com.au\\\/oldbackup\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"UPE, Division 7A, and the Bendel Decision: What It Means for Private Groups - Quantiphy","description":"On 19 February 2025, the Full Court of the Federal Court handed down a highly anticipated ruling in Commissioner of Taxation v Bendel [2025] FCAFC 15.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/","og_locale":"en_US","og_type":"article","og_title":"UPE, Division 7A, and the Bendel Decision: What It Means for Private Groups - Quantiphy","og_description":"On 19 February 2025, the Full Court of the Federal Court handed down a highly anticipated ruling in Commissioner of Taxation v Bendel [2025] FCAFC 15.","og_url":"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/","og_site_name":"Quantiphy","article_published_time":"2025-02-23T21:50:12+00:00","og_image":[{"width":1600,"height":800,"url":"https:\/\/quantiphy.com.au\/oldbackup\/wp-content\/uploads\/2025\/02\/Quantiphy-Newsletter-Legal-Doc.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/#article","isPartOf":{"@id":"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/"},"author":{"name":"admin","@id":"http:\/\/quantiphy.com.au\/oldbackup\/#\/schema\/person\/1229e0370958728f31fa8f8604b0dfc2"},"headline":"UPE, Division 7A, and the Bendel Decision: What It Means for Private Groups","datePublished":"2025-02-23T21:50:12+00:00","mainEntityOfPage":{"@id":"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/"},"wordCount":606,"publisher":{"@id":"http:\/\/quantiphy.com.au\/oldbackup\/#organization"},"image":{"@id":"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/#primaryimage"},"thumbnailUrl":"https:\/\/quantiphy.com.au\/oldbackup\/wp-content\/uploads\/2025\/02\/Quantiphy-Newsletter-Legal-Doc.jpg","articleSection":["Accounting","News","Tax"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/","url":"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/","name":"UPE, Division 7A, and the Bendel Decision: What It Means for Private Groups - Quantiphy","isPartOf":{"@id":"http:\/\/quantiphy.com.au\/oldbackup\/#website"},"primaryImageOfPage":{"@id":"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/#primaryimage"},"image":{"@id":"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/#primaryimage"},"thumbnailUrl":"https:\/\/quantiphy.com.au\/oldbackup\/wp-content\/uploads\/2025\/02\/Quantiphy-Newsletter-Legal-Doc.jpg","datePublished":"2025-02-23T21:50:12+00:00","description":"On 19 February 2025, the Full Court of the Federal Court handed down a highly anticipated ruling in Commissioner of Taxation v Bendel [2025] FCAFC 15.","breadcrumb":{"@id":"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/#primaryimage","url":"https:\/\/quantiphy.com.au\/oldbackup\/wp-content\/uploads\/2025\/02\/Quantiphy-Newsletter-Legal-Doc.jpg","contentUrl":"https:\/\/quantiphy.com.au\/oldbackup\/wp-content\/uploads\/2025\/02\/Quantiphy-Newsletter-Legal-Doc.jpg","width":1600,"height":800,"caption":"Legal Document"},{"@type":"BreadcrumbList","@id":"https:\/\/quantiphy.com.au\/oldbackup\/upe-division-7a-and-the-bendel-decision-what-it-means-for-private-groups\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"http:\/\/quantiphy.com.au\/oldbackup\/"},{"@type":"ListItem","position":2,"name":"UPE, Division 7A, and the Bendel Decision: What It Means for Private Groups"}]},{"@type":"WebSite","@id":"http:\/\/quantiphy.com.au\/oldbackup\/#website","url":"http:\/\/quantiphy.com.au\/oldbackup\/","name":"Quantiphy","description":"Accounting, Taxation, Wealth & Finance in one","publisher":{"@id":"http:\/\/quantiphy.com.au\/oldbackup\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"http:\/\/quantiphy.com.au\/oldbackup\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"http:\/\/quantiphy.com.au\/oldbackup\/#organization","name":"Quantiphy","url":"http:\/\/quantiphy.com.au\/oldbackup\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"http:\/\/quantiphy.com.au\/oldbackup\/#\/schema\/logo\/image\/","url":"http:\/\/quantiphy.com.au\/oldbackup\/wp-content\/uploads\/2020\/10\/Screen-Shot-2020-10-15-at-11.04.47-am.png","contentUrl":"http:\/\/quantiphy.com.au\/oldbackup\/wp-content\/uploads\/2020\/10\/Screen-Shot-2020-10-15-at-11.04.47-am.png","width":884,"height":260,"caption":"Quantiphy"},"image":{"@id":"http:\/\/quantiphy.com.au\/oldbackup\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"http:\/\/quantiphy.com.au\/oldbackup\/#\/schema\/person\/1229e0370958728f31fa8f8604b0dfc2","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/10051da91b5ec8396300b2bb336697b7898938c99d91a95f5105956221760164?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/10051da91b5ec8396300b2bb336697b7898938c99d91a95f5105956221760164?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/10051da91b5ec8396300b2bb336697b7898938c99d91a95f5105956221760164?s=96&d=mm&r=g","caption":"admin"},"sameAs":["http:\/\/quantiphy.com.au\/oldbackup"],"url":"https:\/\/quantiphy.com.au\/oldbackup\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/posts\/16527","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/comments?post=16527"}],"version-history":[{"count":1,"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/posts\/16527\/revisions"}],"predecessor-version":[{"id":16529,"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/posts\/16527\/revisions\/16529"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/media\/16528"}],"wp:attachment":[{"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/media?parent=16527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/categories?post=16527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/quantiphy.com.au\/oldbackup\/wp-json\/wp\/v2\/tags?post=16527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}