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Recorded Webinars

Recorded Webinar: Section 100A And UPE-Related Estate Planning Challenges

Following the release of its finalised Tax Determination 2022/11, the ATO is strengthening its efforts to target and manage the proper use of unpaid presentation entitlements (UPEs) in estate planning and other family arrangements. This session will look closely at issues and stra
PRESENTED BY Daniel Taborsky Managing Director, Chartered Tax Advisor - Birchstone Tax Law , Perth

Date/Time

About the Webinar

Following the release of its finalised Tax Determination 2022/11, the ATO is strengthening its efforts to target and manage the proper use of unpaid presentation entitlements (UPEs) in estate planning and other family arrangements. This session will look closely at issues and strategies for dealing with UPEs and accumulated wealth in corporate beneficiaries, including:

  • The role UPEs can play (and when not to use them) to achieve estate planning objectives
  • Unpacking the recent AAT decision in Bendel and Commissioner of Taxation [2023] AATA 3074 and its practical implications
  • Sub-trusts and PCG 2017/13
  • Identifying s100A problems and how to mitigate the risks
  • Specific considerations when dealing with corporate beneficiaries in the estate plan
  • The angel of death strategy: advantages and dangers of shifting wealth just prior to death
  • Family trust elections – when might they be a problem and how to manage the risks
  • Practical case studies

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 lawyers and accountants throughout Australia who advise in estate planning matters. 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 hour. Lawyers can claim up to 1 CPD unit/point – substantive law. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

WA lawyers – Please note that TEN is unable to verify your completion of recorded webinars to the Legal Practice Board of WA. TEN is an accredited provider.

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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