• Trustee resolutions:
  • what does the deed say?
  • present entitlement requirements
  • streaming capital gains or franked distributions
• The differences between accounting income, trust income, and taxable income
• How the tax applicable to a trust distribution depends on the status of the beneficiary
• In what situations can the trustee be assessed?
• What is a section 100A reimbursement agreement?
• What to consider if a beneficiary is a non resident?
• What are family trust elections and interposed entity elections and when should they be considered?
• Practical examples.

Neil Brydges, Principal Lawyer, Sladen Legal, Melbourne, Vic

Neil is a Principal Lawyer in Sladen Legal’s tax group. Neil practises in all areas of direct and indirect tax with a particular focus on the taxation of trusts, deceased estates, income and capital gains tax, and Division 7A.

Neil has also advised extensively on cross border taxation issues and the implications of transactions and dealings in the development of property. Using his technical tax knowledge, Neil works with clients to obtain commercial and practical outcomes. He has particular experience in dealing with the Australian Taxation Office on complex tax issues in a dispute resolution context.

Neil is a keen and active member of the tax community. As well as presenting on tax topics at various sessions, he has authored and co-authored several published articles, papers, and bulletins. Neil is a member of the Tax Committee of the Law Council of Australia, an Accredited Specialist in Taxation Law and Chair of the Tax & Revenue Law Committee with the Law Institute of Victoria and a Chartered Tax Advisor and member of the Dispute Resolution Technical Committees with The Tax Institute.

This webinar is suitable for junior accountants – Australia wide.

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.