Unpaid Trust Distributions Webinar 

How to manage the tax issues & risks
Thursday 12 September 2019

Register Me

Latest ATO guidance on expiring sub-trusts
Options to prevent deemed dividends
Checklist for releasing unpaid distributions

It is common in practice for trustees to appoint income to beneficiaries but leave some or all of these entitlements unpaid. While this delay in paying distributions is not necessarily a problem, there are a number of tax issues that need to be considered to ensure that adverse tax implications are not triggered.

This webinar guides practitioners through the different options available when dealing with unpaid trust distributions and how to best manage them. 

Register Member
Register Me
Register Office

What we cover

This practical session covers:

  • Options for preventing a deemed unfranked dividend from being triggered
  • Using normal Division 7A loan agreements to manage unpaid distributions
  • Step by step guide to putting a sub-trust arrangement in place
  • Options for dealing with expiring sub-trust arrangements

  • Anti-avoidance rules that need to be considered
  • Practical problems with leaving distributions unpaid
  • Things to check before unpaid distributions are released or transferred to someone else
  • Update on the proposed changes to Division 7A and how this impacts on unpaid distributions
Register Member
Register Me
Register Office

Our Presenter

Michael Carruthers

Tax Director, Knowledge Shop

Michael oversees the development of the tax team for Knowledge Shop and Hayes Knight in Sydney and is head of the Hayes Knight group’s national tax committee.

Michael has a knack for seeing through the complexity and helping practitioners work through highly technical issues with certainty and accuracy

Michael is a member of the advisory panel for the Board of Taxation and is a member of the reference group for the Board’s review of small business concessions. He was also an expert panel member for the Board’s review of tax impediments facing small business.

Michael Carruthers
Michael Carruthers
Tax Director, Knowledge Shop

Thursday 12 September 2019

12:00pm - 1:15pm AEST in ACT, NSW, QLD, TAS & VIC
11:30am SA & NT | 10:00am WA

Members

  • $195 Individual access
  • $350 Office access*
Register Member

Non-Members

  • $235 Individual access
  • $390 Office access*
Register Me
Register Office

Terms & conditionsAll registrations to Knowledge Shop events are subject to our terms and conditions which include a cancellation policy. No refunds are provided for cancellations received 1 day prior to the webinar. No credits are available less than 2 hours prior to the event under any circumstances.

*The office rate applies per office location (maximum 10 participants per office location). The PD points for all attendees will be recognised - multiple links at same location if required. We will contact you for the names of your team once you have registered as an office.

Requirements

You will need a computer with audio!!

  • Audio Your computer needs speakers or a headset to hear the audio (do a quick check these work). If you are having problems, you can dial in on the phone number provided on the reminders and confirmation but please note your carrier will charge you at long distance rates.
  • Software Join the webinar 15 minutes prior to check that your computer systems allow you to download the GoToMeeting software. Or check your connection days before the webinar by going here
  • Webinar URL To join the webinar, you need to click this link. It was sent to you when you registered and will also be on the reminders - check your spam if you have not received and please contact us ASAP if you have lost.
  • Changing computers If you need to change computers during the webinar, make sure you log off the webinar on the first computer before logging onto the second computer.
  • PC requirements PC users (Windows® 8, 7, Vista, XP or 2003 Server) ; Mac users (Mac OS® X 10.6 or newer); Mobile users (iPhone®, iPad®, Android™ phone or Android tablet).