Unpaid Trust Distributions Webinar 

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

Recording Individual

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. 

FPA Accreditation 23099
Regulatory compliance and consumer protection = 0.75
Technical Competence = 0.50

Member Recording 
Recording Individual
Recording Office

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
Member Recording 
Recording Individual
Recording 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



$195 Member
$235 Non-member




$430 Member
$480 Non-member

*The office rate applies per office location (maximum 10 participants per office location). The PD points for all attendees will be recognised.

How to access the recording

  1. Knowledge Shop members, access your discounted pricing by logging into the Knowledge Shop member website and registering. More on membership.
  2. For Individuals:
    • Register and we will email you your access details to Knowledge Shop's IQ platform (generally within 24 - 48 hours).
    • Your recording and any successive recordings you purchase will display on your personal profile.
  3. For Offices (access for up to 10 individuals from the same firm): 
    • Register and we will contact you to organise login details for your nominated staff members (generally within 24 - 48 hours).
    • You can also nominate a supervisor from your firm who will be able to see who has completed the webinar and where applicable, their quiz scores.
  4. Your recording will be available for 3 months from the date of purchase and can be viewed as many times as the registered person likes within those 3 months. Once watched, your PD hours will be recorded on the personal profile of the participant. 

Terms & Conditions 
All registrations to Knowledge Shop events are subject to our terms and conditions which include a cancellation policy. No refunds are available for webinar recordings once the Knowledge Shop IQ platform has been accessed. Refunds are only possible if the webinar recording has not been accessed.