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STEP Queensland Members are invited to attend our first Roundtable event of 2025!

The Full Federal Court in Commissioner of Taxation v Bendel [2025] FCAFC 15, in a unanimous judgment, held that an unpaid present entitlement owing to a corporate beneficiary is not a loan under Division 7A of the ITAA 1936 and is therefore not a deemed dividend. This decision is contrary to the Commissioner's long held view and application of Division 7A and has been considered a win for taxpayers and tax practitioners. 

However, this issue is not yet settled, as the ATO has successfully sought special leave to appeal this decision to the High Court of Australia.

Mark West (Principal at West Garbutt) and Florence Chen (Barrister at Level Twenty Seven Chambers) will join STEP Qld members to discuss the background to the current structure of Division 7A, the ATO Interim Decision Impact Statement, current and potential impacts of this recent case for practitioners, as well as, possible legislative response.

Please join us for a collaborative roundtable discussion on this topic.
 

ROUNDTABLE DETAILS

Date: Wednesday 27 August 2025

Time: Arrival 5:00 PM | Roundtabale 5:30 - 6:30 PM

Facilitators: Florence Chen, Barrister, Level Twenty Seven Chambers and Mark West, Principal, West Garbutt Lawyers

Topic: To Deem, or not to Deem, that is the Bendel Question

Venue: McInnes Wilson Lawyers, Brisbane or online by Zoom webinar  |  Roundtable will NOT be recorded

Cost: Free event for STEP Queensland Members, however registration is required

This is an exclusive free event for STEP Queensland members, however registration is required and in person capacity is limited. 

Date

Wednesday 27 August 2025 5:00 PM - 7:30 PM (UTC+10)

Location

McCullough Robertson Lawyers
Level 11, 66 Eagle Street, Brisbane QLD 4000

Contact Event Organiser