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Recorded Webinars

Recorded Webinar: Division 7A: The Art of Managing Unpaid Present Entitlements

Managing Division 7A risk when it comes to trust distributions is not always a simple task and getting it wrong can be costly. This session guides you through the concepts in place for trust distributions on, before and after 30 June 2022, to assist in ensuring you stay on the rig
PRESENTED BY Arthur Athanasiou Partner - Thomson Geer Lawyers , Melbourne

Date/Time

About the Webinar

Managing Division 7A risk when it comes to trust distributions is not always a simple task and getting it wrong can be costly. This session guides you through the concepts in place for trust distributions on, before and after 30 June 2022, to assist in ensuring you stay on the right side of Division 7A, including:

  • When a company beneficiary is considered to have provided “financial accommodation” to a trust and the ensuing tax consequences
  • Does payment of a commercial return prevent the provision of “financial accommodation”?
  • How to effectively set up and manage a sub trust arrangement
  • What are the income tax lodgement requirements for a sub trust? (PS LA 2000/2)
  • The treatment of pre 1 July 2022 UPEs that mature post 30 June 2022, including:
    • the ATO’s compliance approach
  • When can loan repayments for the purpose of Division 7A management not be taken into account? (Sec. 109R ITAA 1936)
  • Has the ATO’s recent sec. 100A guidance impacted on managing Division 7A issues?
  • Practical examples and strategies to minimise adverse Division 7A deemed dividend consequences

Presented By

Arthur Athanasiou
Partner, Thomson Geer Lawyers Melbourne, Vic

Arthur is a Partner with Thomson Geer Lawyers, and is an Accredited Tax Law Specialist and a widely published writer on taxation issues having written many articles and books on taxation.  He regularly appears in the mainstream media, and presents at tax seminars and discussion groups. Arthur qualified as a Chartered Accountant in 1987, and has held senior taxation and management positions in the transport and motor vehicle industries.

He has extensive experience in all areas of direct and indirect taxation and main area of practice is dispute resolution, particularly in the SME sector, with both the ATO and the SRO.

Arthur has many years of experience in complex tax litigation and tax audit negotiations and settlements, as well as broad experience in the taxation of entities, with an emphasis on Division 7A.

Arthur is a former President and Life Member of the Tax Institute, chair of the Tax Law Specialist Accreditation Board and was appointed as Adjunct Professor La Trobe University Law School in January 2019. He has been recognised as a Leading Tax Lawyer in Victoria by Doyles (2017 – 2024) and also in Trusts and Estates by Best Lawyers (2022-24).

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

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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