• Case update – the recent Full Federal Court decision in Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3
• An overview of the ATO’s finalised guidance material (TR 2022/4, PCG 2022/2 and TA 2022/1)
• Has the ATO guidance material impacted the estate planning process?
• Could some discretionary trusts in the estate plan be ticking time bombs?
• School fees for minors paid from grandparent distributions – is this ok or is it the parent getting the benefit?
• Are there issues if a beneficiary dies with an unpaid present entitlement
• How to manage trust distributions moving forward to minimise section 100A risk and ensure the benefit is received by intended party
• Practical examples

Fletch Heinemann, Partner, Cooper Grace Ward Lawyers, Brisbane, Qld

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.

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

Accountants can claim up to 1 CPD/Training hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.