Date/Time

Tuesday 11th June 2024
Vic, NSW, Qld, ACT, Tas: 1.30pm to 2.30pm
SA & NT: 1.00pm to 2.00pm
WA: 11.30am to 12.30pm

About the Webinar

Whilst section 100A has definitely filled up a lot of practising accountants CPE hours in recent times, some recent court decisions have indicated that Part IVA may just need a closer look as well. This session reviews recent cases, some which have resulted in part IVA being used as the weapon of choice when other anti avoidance sections such as 100A have fallen short, including:

When may section 100A apply to trust distributions
When may Part IVA apply to trust distributions
Review of the Guardian appeal (Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3), including:
- where the ATO’s case for section 100A fell short
- why the case for Part IVA succeeded in part
Review of Minerva Financial Group Pty Ltd v Commissioner of Taxation [2022] FCAC 1092, as it applies to:
- Part IVA and trust distributions
Review of BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 112, as it applies to:
- ATO’s success in having section 100A apply
- whether any further light was shed on the “ordinary family or commercial dealing” definition
Case studies exploring what it all means for trust distributions moving forward, including:
- for adult children beneficiaries
- for corporate beneficiaries

Presented By

Daniel Taborsky

Managing Director, Chartered Tax Advisor, Birchstone Tax Law Perth, WA

Dan has practised solely in tax for his entire career. His experience includes working as a senior tax lawyer in Perth and Sydney for EY Law and Greenwoods & Herbert Smith Freehills. Dan has also lectured for the University of Western Australia (UWA) in their Master of Taxation course. He regularly presents and writes on tax issues for leading professional bodies including The Tax Institute and the Law Society of WA.

Dan holds a Bachelor of Law (First Class Honours), a Master of Professional Accounting and a Master of Business (Finance and Economics). He is a Chartered Tax Advisor (CTA).

Outside of work, Dan is as obsessive with his personal pursuits as he is at work. In the past he has competed in multiple Ironman triathlon races and has completed a solo crossing to Rottnest Island. Fortunately, Dan’s lovely wife Alison Taborsky, along with their son Harrison, brings some balance to his home life.

Who Should Attend?

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.

CPD Certificate

Registered live webinar delegates will receive a CPD certificate for attendance at this webinar. Accountants can claim up to 1 CPD hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

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: [email protected]

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