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Recorded Webinars

Recorded Webinar: Received a Distribution from a Non Resident Trust? Better Get Your Documentation in Order

The taxing of a distribution from a non resident trust doesn’t necessarily follow the same path as a distribution from a resident trust. The differences may surprise you. This session delves into the workings of section 99B ITAA 1936, including: What amounts can section 99B cat
PRESENTED BY David Hughes Partner - McCullough Robertson Lawyers , Brisbane

Date/Time

About the Webinar

The taxing of a distribution from a non resident trust doesn’t necessarily follow the same path as a distribution from a resident trust. The differences may surprise you. This session delves into the workings of section 99B ITAA 1936, including:

  • What amounts can section 99B catch that wouldn’t be caught if paid by a resident trust?
  • What if the Australian resident receiving payment from a foreign trust was a non resident when the trust income was derived? (ATO ID 2011/93)
  • How to support a genuine gift or loan (TA 2021/2)
  • What if the payments received are the result of tax free CGT events by the foreign trust? (TD 2017/23 TD 2017/24)
  • How are accumulated benefits applied for a beneficiary treated? (section 99C)
  • How AUSTRAC reporting can initiate ATO activity
  • What type of documentation should be maintained to counter section 99B (Campbell v Commissioner of Taxation [2019] AATA 2043)
  • Practical examples

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 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.

CPD Information

Accountants can claim up to 1 CPD/Training 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.

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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