Live Webinar: Taxation CPD Intensive

This CPD Intensive comprises 3 live webinars run over a half day. To purchase these webinars individually the cost would be $858.  If you buy them as part of this special offer the cost is just $495.

Hear from some of Australia’s leading taxation experts on these important issues.

Webinar 1: Trust Busting: Changing From a Discretionary Trust to a Company 

There are a number of reasons these days why clients involved in a discretionary trust structure may be putting the feelers out to enquire whether they may now be better suited operating under a company structure, and the May 2026 Federal Budget has made that conversation significantly more urgent. This session is designed to provide some tax effective options available to undergo the change, including:

• The new Budget restructure rollover: what is known, what is still subject to consultation, and why clients should not wait until 2027 to start planning
• Obtaining CGT rollover relief by disposing of trust assets to a company, including:
  • how to account for the consideration between the two entities
  • how to tax effectively deal with depreciable assets and trading stock
  • the tax consequences for the trust and the company  
• The use of the CGT small business restructure rollover, including:
  • the conditions to be met
  • the tax consequences of using the rollover (LCR 2016/2)
  • how depreciable assets and trading stock are treated
  • why asset valuations for accounting purposes take on significant importance 
• Situations where the CGT small business concessions could provide a viable alternative
• How family trust elections impact on the restructure
• Dealing with the GST implications
• The pros and cons of the various options
• Documentation the ATO would expect to see when restructuring from a discretionary trust to a company
• Case study  
   

Webinar 2: When a Trust Distribution Gets an “F”: Tax Consequences of Failed Resolutions

One area of tax that is rapidly becoming more of a “minefield” than it already was, is the trustee distribution resolution. Whilst not generally a lengthy document by any means, it has the potential for wide ranging ramifications. This session explores why, including:

• Common scenarios in practice where trust distributions fail
• The tax consequences of failed trust distributions
• The pros and cons of drafting trust deeds with wide or narrow beneficiary classes, including:
  • whether it's feasible to start with a narrow class and expand when required
  • how the extent of potential beneficiaries impacts on state and territory taxes and duties
• What the ATO is on the lookout for when reviewing trustee distribution resolutions, including:
  • how the potential application of Division 7A, section 100A and family trust and interposed entity election issues apply
  • documentation that satisfies the ATO that all potential beneficiaries have been considered 
• Tips and traps when the trustee distribution resolution includes:
  • streaming of franked dividends and capital gains
  • a bucket company beneficiary
  • a non-resident beneficiary  
• A review of recent court cases where trust distributions have been questioned
• A checklist to follow when making a trustee distribution resolution
   

Webinar 3: Managing Tax Distortions in the Estate Plan: Equal Shares, Unequal Outcomes

Even the fairest estate plans can produce unequal results once tax is considered. This session explores how different asset classes and beneficiary circumstances can distort equality, and how to plan for tax fairness. It covers:

• Factoring in CGT when allocating assets to beneficiaries
• Calculating and documenting tax equalisation provisions
• Managing differing tax consequences for superannuation, property and shares
• Addressing the CGT K3 event when bequeathing assets to non-residents
• Balancing fairness and efficiency in blended family situations
• Case studies illustrating tax distortions and strategies to redress them