{"id":16565,"date":"2025-03-25T12:35:57","date_gmt":"2025-03-25T01:05:57","guid":{"rendered":"http:\/\/quantiphy.com.au\/oldbackup\/?p=16565"},"modified":"2025-04-08T16:20:13","modified_gmt":"2025-04-08T04:50:13","slug":"commissioner-of-taxation-appeals-bendel-case-decision","status":"publish","type":"post","link":"https:\/\/quantiphy.com.au\/oldbackup\/commissioner-of-taxation-appeals-bendel-case-decision\/","title":{"rendered":"Commissioner of Taxation appeals Bendel case decision"},"content":{"rendered":"

The Commissioner of Taxation has filed a special leave application with the High Court in respect to the recent Commissioner of Taxation v Bendel decision.<\/strong><\/p>\n

In an update to the Bendel case, the ATO has revealed it will maintain its current position treating UPEs to corporate beneficiaries as loans under Division 7A.<\/span><\/p>\n

In an interim decision impact statement (DIS) published by the ATO, it said it would continue to abide by its established view that an Unpaid Present Entitlement (UPE) to a company constitutes a Division 7A loan.\u00a0\u00a0<\/span><\/p>\n

To appeal the decision, the Commissioner filed a special leave application with the High Court in respect of the Full Federal Court\u2019s decision.<\/span><\/p>\n

According to the interim DIS, pending the outcome of the appeal process, the ATO would continue to administer the law in accordance with the published views in TD2 2022\/11.<\/span><\/p>\n

\u201cUntil the appeal process is finalised, we do not intend to revise the current views relating to private company entitlements to trust income, as set out in Taxation Determination TD 2022\/11:\u00a0Income tax: Division 7A: when will an unpaid present entitlement or amount held on sub-trust become the provision of \u2018financial accommodation?\u2019,\u201d the ATO said.<\/span><\/p>\n

In addition to this, the statement said there could be other implications under section 100A on the basis with which private company beneficiaries dealt with unpaid entitlements to trust income.<\/span><\/p>\n

Section 100A was a commonly referred to exemption under the Division 7A provision as explained in the\u00a0Practical Compliance Guideline PCG 2022\/2 Sections 100A reimbursement agreements \u2013 ATO compliance approach.<\/span><\/p>\n

In this guideline, the ATO said that where a corporate beneficiary was entitled to income from a related trust and the trustee retains those funds by way of a loan on \u2018commercial terms\u2019 for working capital, it would not typically seek to apply compliance resources to consider the application of section 100A.<\/span><\/p>\n

For those purposes, the ATO accepted that loans on Division 7A complying terms were sufficiently commercial.<\/span><\/p>\n

\u201cIf instead, a trustee retains funds that a corporate beneficiary has been made entitled to without converting that entitlement to a loan at least as commercial as the terms set out in Division 7A, the arrangement would fall outside the green zone in PCG 2022\/2,\u201d the ATO said.<\/span><\/p>\n

\u201cIn situations like this, we may engage with you to better understand your arrangement, including the risk of section 100A applying.\u201d<\/span><\/p>\n

In posts made to LinkedIn, multiple tax professionals shared their reactions based on their personal and professional perspectives towards the statement.<\/span><\/p>\n

Posts across the site attracted significant traction from the accounting and tax community, with many professionals having expressed opposing views on the Commissioner\u2019s view and ability to disregard court law.<\/span><\/p>\n

CPA Australia tax lead Jenny Wong said the interim DIS served as an important reminder for taxpayers to remain up to date with the case.<\/span><\/p>\n

\u201cThe ATO has applied for special leave to appeal Bendel and issued an interim impact statement. For now, the Commissioner\u2019s approach remains unchanged, reinforcing the need for Division 7A-compliant terms for unpaid present entitlements,\u201d she said.<\/span><\/p>\n

\u201cTaxpayers should review their UPE arrangements and seek advice to ensure compliance.\u201d<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

The Commissioner of Taxation has filed a special leave application with the High Court in respect to the recent Commissioner of Taxation v Bendel decision. In an update to the Bendel case, the ATO has revealed it will maintain its current position treating UPEs to corporate beneficiaries as loans under Division 7A. In an interim…<\/p>\n","protected":false},"author":1,"featured_media":16566,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,6,43],"tags":[],"class_list":["post-16565","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-news","category-tax"],"yoast_head":"\nCommissioner of Taxation appeals Bendel case decision - Quantiphy<\/title>\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\/commissioner-of-taxation-appeals-bendel-case-decision\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner of Taxation appeals Bendel case decision - Quantiphy\" \/>\n<meta property=\"og:description\" content=\"The Commissioner of Taxation has filed a special leave application with the High Court in respect to the recent Commissioner of Taxation v Bendel decision. 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