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


14th September 2018

Duration:  approx. 1 hour

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.

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:
Product Code: WBLSEP18
 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.