Live Webinar: Section 100A and Distributions to Adult Children: Avoiding the Sting in the Tail

 

Date: Wednesday 4th November 2020
Vic, NSW, ACT, Tas: 12noon to 1pm
Qld: 11am to 12noon
SA:  11.30am to 12.30pm
NT:  10.30am to 11.30am
WA: 9am to 10am

 ABOUT THE WEBINAR
Trustees often seek to optimise tax outcomes by ensuring distributions are tax effective. However, there can be significant and unwanted tax consequences if section 100A is triggered. This session examines the practical application of section 100A of the ITAA 1936 and how advisers can reduce the risks, including:

  • What is a reimbursement agreement?
  • What is an “ordinary family or commercial dealing”?
  • Implications for discretionary trusts which “distribute” to adult children beneficiaries
  • Implications for UPEs
  • ATO scrutiny – what is the Commissioner’s latest position?
 PRESENTER
Live Webinars,Taxation,Live Webinar: Section 100A and Distributions to Adult Children: Avoiding the Sting in the Tail

Fletch Heinemann, Partner, Cooper Grace Ward Lawyers, Brisbane

Fletch Heinemann is one of the partners in Cooper Grace Ward’s tax team. He specialises in tax disputes and litigation. Fletch’s technical specialisations include income tax, GST, payroll tax and customs duties. In managing clients’ tax and customs disputes, Fletch helps with the audit stages, ATO interviews, notices of objection, appeals in the AAT, QCAT, Federal Court and Supreme Court. Fletch draws on this experience to provide upfront practical tax advice across a range of commercial issues.

 WHO SHOULD ATTEND?

This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

 CPD CERTIFICATE

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

 ENQUIRIES/ASSISTANCE
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: lisa@tved.net.au



© Television Education Network Pty Ltd 2020

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: RBBNOV20
 Price:   $264.00 (Inclusive of GST)
© 2020 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.