Live Webinar: The Death Knell for Trust Splitting? The ATO Finally Releases its Views


Date:  Tuesday 4th September 2018 – Online:
Vic, NSW, Qld, ACT, Tas: 11am to 1pm 
SA & NT:  10:30am to 12:30pm 
WA: 9am to 11am 

In TD 2018/D3, the ATO has recently released its position on trust splitting – and its future certainly looks bleak. With the changes slated to be retrospective, it’s essential that you understand them fully, as they will affect clients who have already done trust splits, as well as those who want to divide interests in the future. This webinar closely examines TD 2018/D3 and its implications for advisers. It covers:

  • The ATO’s position explained – the key elements:
    • separate trustees over separate assets
    • separate classes of beneficiaries to benefit from the classes of assets
    • rights of indemnity segregated
    • separate appointors
  • Why the ATO believes a trust split triggers CGT event E1
  • Is TD 2018/D3 in line with case law?
  • Practical effect – what assets are disposed of and how are gains calculated under CGT event E1?
  • Status of private rulings previously published by the ATO on trust splitting
  • Advising clients with existing trust splits:
    • are they on all fours with the determination?
    • if not will the determination continue to apply?
  • What to do in the future when clients want to separate interests
    • trust splits with different characteristics – eg no indemnity segregation – joint appointor control etc
    • contractual arrangements – risk of fettering the trustee’s discretion etc
    • use of rollovers and concessions
Our presenter

Matthew Burgess, Director, View Legal

Matthew Burgess co-founded specialist firm View Legal in 2014, having been a lawyer and partner of one of Australia’s leading independent law firms for over 17 years. Matthew’s passion is helping clients successfully achieve their goals.

Matthew specialises in trusts, tax, estate and succession planning, providing strategic advice to business owners and high net worth individuals, and has been recognised in the ‘Best Lawyers’ list since 2014 in relation to trusts and estates and in Doyles’ personally or as part of view since 2015 in relation to taxation and since 2017 in relation to wills, estates and succession planning.

While a significant focus of Matthew’s practice is on small to medium enterprises and private business owners, the growth in this area in recent years has meant that he also regularly works on transactions with listed companies.


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.


Live webinar delegates will receive a CPD certificate for attendance at this webinar.  Accountants can claim up to 2 CPD/Training hours.  Lawyers can claim up to 2 CPD units/points – substantive law.  This webinar has been designed to run for 2 hours, however, webinar lengths can vary depending on the level of questions and discussion, and the minimum length of the webinar is 1.5 hours.

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: RBUSEP18
 Price:   $253.00 (Inclusive of GST)
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