Live Webinar: Unpaid Present Entitlements and Unit Trust Arrangements: The ATO on the Warpath


Date:  Friday 14th September 2018 – Online:
Vic, NSW, Qld, ACT, Tas: 11am to 12.30pm 
SA & NT:  10:30am to 12noon 
WA: 9am to 10:30am 

The ATO has arrangements involving unit trusts and unpaid present entitlements firmly within their sights. This session looks at the risks this combination involves, including:

  • Risks when a private company subscribes to units in a unit trust
  • Extinguishing unpaid present entitlements or obligations under division 7A – level of risk
  • Unitization arrangements and their potential income tax consequences
  • TR2010/3 Division 7A loans and trust entitlements
  • Connection between issue of additional units in the unit trust and unit trust payments
  • Reviewing the risk for a unpaid present entitlement unitization arrangement
Our presenter

Elissa Romanin, Partner, MinterEllison, Melbourne

Elissa has experience in advising on a variety of corporate income tax matters including the tax considerations involved in mergers and acquisitions, divestments and capital reorganisations. She specialises in providing tax structuring, tax due diligence, contract drafting and general advisory services. Elissa has also been involved in a number of MinterEllison's large scale corporate transactions, including IPOs, capital raisings, takeovers and schemes of arrangement.

Elissa advises on employment tax matters and has established many employee equity schemes for clients. Elissa also advises high net wealth individuals and privately owned groups in helping structure their wealth ownership.


This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for experienced practitioners.


Live webinar delegates will receive a CPD certificate for attendance at this webinar.  Accountants can claim up to 1.5 CPD/Training hours.  Lawyers can claim up to 1.5 CPD units/points – substantive law.  This webinar has been designed to run for 1.5 hours, however, webinar lengths can vary depending on the level of questions and discussion, and the minimum length of the webinar is 1 hour.

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email:

Attending a TEN webinar couldn’t be easier. Basically it’s just like attending a seminar except that you don’t have to leave the comfort of your office or home. You just need to be available at the appointed date and time with your computer and internet connection.

Once you’ve registered for the webinar, we send you a link so that you can login to the webinar from your computer. The speaker delivers the session from their computer in real time. Just like a live seminar, you can ask questions of the speaker. You simply type your question into the question box and the speaker responds to it during question time.
At the end of the webinar session we send you a certificate to confirm your attendance and the number of CPD hours you earned.

You will need a computer with sound, an internet connection and earphones if you need to participate in the webinar in an open office environment (so you don’t disrupt those around you).

Product Code: RBLSEP18
 Price:   $253.00 (Inclusive of GST)
© 2019 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.