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105760
Individual Podcasts

Trust Structures Creating Tax Issues: Dodging the Traps in Practice

There is an abundance of issues that accountants need to address when attending to the complexities of completing the annual tax obligations for entities using a trust structure. This session explores some of these issues, along with some tips and traps to be mindful of along the
PRESENTED BY David Hughes Partner - McCullough Robertson Lawyers , Brisbane

Date/Time

About the Podcast

There is an abundance of issues that accountants need to address when attending to the complexities of completing the annual tax obligations for entities using a trust structure. This session explores some of these issues, along with some tips and traps to be mindful of along the way, including:

  • Why discretionary trust distributions may not be as discretionary as you think (Owies v JJE Nominees Pty Ltd [2022] VSCA 142)
  • Why trustee distribution resolutions may be deemed ineffective and if so, the resulting tax consequences
  • How section 100A is impacting on trust distributions in practice
  • Understanding the differences between the income of a trust for trust law purposes and tax purposes and the impact the difference has
  • What to do if you can’t find the original signed deed
  • Practical examples involving section 100A and trust income versus tax income

Presented By

David Hughes
Partner, McCullough Robertson Lawyers Brisbane, Qld

David is an Accredited Tax Law Specialist – one of only five in QLD, and a Chartered Tax Adviser. He has over 20 years’ experience acting for taxpayers of all types including individuals, SMEs, and listed and unlisted public companies across all aspects of tax law.

He has been named in Best Lawyers Australia for Tax Law and recognised by Doyle’s Guide since 2015 as a Leading Tax Lawyer.

CPD Information

0.7 CPD hours

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact us, on (03) 8601 7700 or email: [email protected]

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