The Commissioner has traditionally had concerns with dividend access share arrangements or trust structures that seek to divert or split income in the most tax effective manner. This webinar seeks to examine some of the tax issues that practitioners need to consider.

• What is a dividend access share?
• CGT implications of issuing a dividend access share (e.g. Value shifting rules and impact on the availability of the small business CGT concessions)
• Application of the anti-avoidance rules (e.g. anti-franking trading/streaming and Part IVA of the ITAA 1936)
• What is a hybrid trust?
• CGT Issues associated with hybrid trusts (e.g. availability of the small business CGT concessions)
• Review of TD 2009/17
• Current status of ATO guidelines on professional practice structures
• Review of amendments on CGT and Everett assignments