Unpaid Trust Distributions Webinar

The tax issues created by unpaid trust distributions and how to manage them
Thursday, 15 October 2020

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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.020

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Thursday, 15 October 2020

12:00pm - 1.15pm - AEDT ACT, NSW, TAS & VIC 
11:30am - SA 
11:00am - QLD 
10:30am - NT 
9:00am - WA

1.25 PD Hours
Reference notes included
Recording access for 3 months
FPA points pending

What we cover

Unpaid trust distributions cause some problems regardless of whether this is done for tax planning or a commercial decision to leave the money where it’s needed most. This webinar explores the issues that need to be considered and the practical steps that can be taken to minimise risk.

  • 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

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 Easton 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 was 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, 15 October 2020

12:00pm - 1.15pm - AEDT ACT, NSW, TAS & VIC | 11:30am - SA 
11:00am - QLD | 10:30am - NT | 9:00am - WA


  • $195 Individual access
  • $430 Office access*
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  • $235 Individual access
  • $480 Office access*
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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 number of participants temporarily increased to 20 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.


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).