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Recorded Webinars

Recorded Webinar: Mastering Section 100A: Essential Risk Management Strategies for Today

The ATO guidance material has been released and cases have been decided to provide practitioners with plenty of section 100A reference material. So, are all parties now comfortable with where 100A is at, or is it just a matter of time before ATO audits bring any unresolved issues
PRESENTED BY Neil Brydges Principal Lawyer - Sladen Legal , Melbourne

Date/Time

About the Webinar

The ATO guidance material has been released and cases have been decided to provide practitioners with plenty of section 100A reference material. So, are all parties now comfortable with where 100A is at, or is it just a matter of time before ATO audits bring any unresolved issues to a head? This session looks at the current state of play, including:

  • What factors need to be present and when, for a reimbursement agreement to exist?
  • What are the lessons from recent cases?
  • Where are we at with the interpretation of the exception for “agreements entered into in the course of ordinary family or commercial dealing”?
  • Is entering into a loan agreement for a UPE on commercial terms a prudent course of action or overkill?
  • The type of record keeping required to support circumstances relating to trust distributions
  • Risk management tips for trust distributions involving:
    • adult children
    • low tax rate beneficiaries
    • UPEs owing to related parties
    • UPEs paid out and then gifted or loaned back
    • related entities with tax losses
  • Practical examples

Presented By

Neil Brydges
Principal Lawyer, Sladen Legal Melbourne, Vic

Neil Brydges is a Principal Lawyer in Sladen Legal’s tax group. Neil practises in all areas of direct and indirect tax with a particular focus on the taxation of trusts, deceased estates, income and capital gains tax, and Division 7A.

Neil has also advised extensively on cross border taxation issues and the implications of transactions and dealings in the development of property. Using his technical tax knowledge, Neil works with clients to obtain commercial and practical outcomes. He has particular experience in dealing with the Australian Taxation Office on complex tax issues in a dispute resolution context.

Neil is a keen and active member of the tax community. As well as presenting on tax topics at various sessions, he has authored and co-authored several published articles, papers, and bulletins. Neil is a member of the Tax Committee of the Law Council of Australia, an Accredited Specialist in Taxation Law and is a member of the Tax & Revenue Law Committee with the Law Institute of Victoria and a Chartered Tax Advisor and member of the Dispute Resolution Technical Committees with The Tax Institute.

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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