Baron Tax Office Australia
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If you operate a discretionary trust with a private company beneficiary, now is the time to pay close attention. A recent decision by the Full Federal Court could have significant implications for how unpaid present entitlements (UPEs) are treated under Division 7A. The Bendel Decision – A Turning Point? On 19 February 2025, the Full Federal Court handed down its judgment in Bendel v Commissioner of Taxation . The Court held unanimously that where a private company has not ca