Recorded Webinar: Trust Distributions, Sections 99B and 100A – Tax Pitfalls When Extracting Value


Date: Thursday 26th October 2017
Duration: approx. 1.5 hours
Trust distributions are inherently problematic from a tax perspective. They become even more problematic whenever an untaxed benefit comes out of the trust. Will sections 99B and 100A result in a tax liability?  This session looks at some of the key trust distribution tax problems:
  • Capital distributions from trusts - the operation of S99B:
    • amounts not included in trust net income taxable in hands of beneficiary
    • exclusions under s99B
    • ATO position on s99B - TD 2016/D4 and TD 2016/D5
    • case study – distributions from foreign trusts
  • S100A ITAA 1936 – old rules, new problems:
    • what is a reimbursement agreement?
    • corporate beneficiary owned by distributing trust
    • other common scenarios
    • ATO application of s 100A
    • decided cases on s 100A
Our presenter

Fletch Heinemann, Partner, Cooper Grace Ward Lawyers, Brisbane

Fletch is a partner in the firm’s commercial team. He assists clients by providing tax advice across a range of commercial issues.  He is also responsible for managing a significant volume of tax and customs disputes. His experience includes drafting notices of objection, private ruling applications, AAT appeals and litigation in the Federal Court.

His technical specialisations include income tax (including international tax and residency issues), GST, payroll tax, land tax, stamp duty and customs duties.

Before joining Cooper Grace Ward, Fletch was a tax lawyer in Baker & McKenzie’s Sydney office. Prior to that, Fletch worked for a Big 4 accounting firm in the UK and then China.


Live webinar delegates will receive a CPD certificate for attendance at this webinar.  Accountants can claim up to 1.5 CPD/Training hours.  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 us, on (03) 9670 2055 or email:
Product Code: WBSOCT17
 Price:  $253.00 (Inclusive of GST)
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