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Recorded Webinars

Recorded Webinar: Trust Distributions and Section 100A: Navigating the Road Ahead

Since the ATO first issued its draft guidance material on section 100A early in 2022, tax advisers have had to come to grips with the realisation that the world of trust distributions has significantly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 Webinar

Since the ATO first issued its draft guidance material on section 100A early in 2022, tax advisers have had to come to grips with the realisation that the world of trust distributions has significantly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.

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 Information

Accountants can claim up to 1 CPD/Training hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

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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