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Recorded Webinars

Recorded Webinar: Section 100A and Distributions to Adult Children: Avoiding the Sting in the Tail

Trustees often seek to optimise tax outcomes by ensuring distributions are tax effective. However, there can be significant and unwanted tax consequences if section 100A is triggered. This session examines the practical application of section 100A of the ITAA 1936 and how adviser

Date/Time

About the Webinar

Trustees often seek to optimise tax outcomes by ensuring distributions are tax effective. However, there can be significant and unwanted tax consequences if section 100A is triggered. This session examines the practical application of section 100A of the ITAA 1936 and how advisers can reduce the risks, including:

  • What is a reimbursement agreement?
  • What is an “ordinary family or commercial dealing”?
  • Implications for discretionary trusts which “distribute” to adult children beneficiaries
  • Implications for UPEs
  • ATO scrutiny – what is the Commissioner’s latest position?

Presented By

Fletch Heinemann
Partner, Cooper Grace Ward Lawyers Brisbane, QLD

Fletch Heinemann is one of the partners in Cooper Grace Ward’s tax team. He specialises in tax disputes and litigation. Fletch’s technical specialisations include income tax, GST, payroll tax and customs duties. In managing clients’ tax and customs disputes, Fletch helps with the audit stages, ATO interviews, notices of objection, appeals in the AAT, QCAT, Federal Court and Supreme Court. Fletch draws on this experience to provide upfront practical tax advice across a range of commercial issues.

Who Should Attend?

This webinar is suitable for accountants and lawyers advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

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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