UPE to Corporate Beneficiary not a Loan – Case review: FCT v Bendel

The recent decision in Commissioner of Taxation v Bendel [2025] FCAFC 15 has garnered significant attention in the tax world. The Full Federal Court’s ruling in favour of Mr. Bendel has implications for tax practitioners, taxpayers, and the tax system as a whole. The case revolves around the interpretation of Division 7A of the Income […]