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103363
Individual Podcasts

Trust Distributions and Section 100A: Where to Now?

Since the ATO first issued its draft guidance material on section 100A early in 2022, tax advisers have had to come to grips with the realisation that the world of trust distributions has significantly changed. With the ATO finalising its guidance material, now is the time to take
PRESENTED BY David Hughes Partner - McCullough Robertson Lawyers , Brisbane

Date/Time

About the Podcast

Since the ATO first issued its draft guidance material on section 100A early in 2022, tax advisers have had to come to grips with the realisation that the world of trust distributions has significantly changed. With the ATO finalising its guidance material, now is the time to take stock to ensure that future trust distributions can stand up to ATO scrutiny. This session is designed to assist, including:

  • Identifying exclusions under “ordinary family or commercial dealing”, including:
    • the core test
    • factors that may lead to failing the test
  • The ATO’s compliance approach (PCG 2022/2), including where it may be important to:
    • pay present entitlements within 2 years
    • place entitlements on commercial terms
  • Dealing with distributions that involve adult children
  • Consequences of falling foul of section 100A
  • Lessons from recent cases

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

0.5 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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