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Year-End Tax Planning Series – Distributions & Dividends

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Maximising opportunities, eliminating risks and getting the process right

Managing the complexities of the franking system
The right procedures, the right tax treatment
Using dividends to make Division 7A loan repayments

A Live Instructor Led Webinar

As the end of another financial year approaches, many clients and practitioners are turning their minds to year-end tax planning opportunities.

In this two-part series we focus on key issues that need to be considered to ensure that opportunities are maximised and risks are eliminated when it comes to arrangements involving trust distributions and company dividends.

The ATO has made it clear that trust distribution arrangements are under scrutiny and trustees and their advisers must grapple with a range of evolving trust compliance issues.

It is vital to ensure that trust distributions are tax-effective and that you are not placing clients at risk. As the rules and ATO guidance in this area continue to evolve practitioners need to ensure that they keep up to date with all the latest developments.

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AU $305 ex GST members
AU $390 ex GST non-members

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Register Team*

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AU $790 ex GST members
AU $895 ex GST non-members

Register Team*
Total 2.5 CPD Hours (est.)

Details

Thursdays, 14 & 21 May 2026

Time:
12:00pm - 1:15pm AEST

*Office Registrations. Maximum 10 participants per firm (must have same email domain). The PD points for all attendees will be recognised and individual recording access will be provided to all attendees.

What we cover

This practical session is essential for any client-facing accountant involved with clients who use companies for business or investment activities.

What's included?

  • 2 x 1.25 hour (est.) webinar
  • 3 month access to Q&A embedded webinar recording
  • Reference notes
1

Part 1: Trust distributions

  • What needs to be done by 30 June to ensure trust distributions are tax effective
  • Areas that will come under ATO scrutiny this year
  • The documentation that must be in place (and when)
  • The simple but common mistakes that clients and practitioners make and how to avoid them
  • Navigating the specific integrity rules that can apply to trust distributions
  • How to ensure arrangements fall within the low-risk green zone for section 100A
2

Part 2: Companies and dividends

  • When a company is allowed to pay a dividend
  • Determining when the dividend should be taxed in the hands of the shareholders
  • The conditions that need to be met in order to be able to attach franking credits to dividends and the situations when the ATO won’t allow dividends to be franked
  • Navigating the maximum franking rate rules
  • Managing the interaction between the company tax rate and franking rate rules
  • Using dividends to make Division 7A loan repayments – make sure the process will stand up to ATO scrutiny
  • Managing franking deficit tax issues and the concessions that can apply to private companies
  • Integrity rules that need to be considered when paying dividends

Our presenters

Tax Director, Knowledge Shop

Michael Carruthers

ProfileMichaelCarruthers

Michael is an adviser, author, in demand presenter, mentor to Knowledge Shop’s technical team, and is well known for his capacity to translate highly technical information into tangible and useable advice for the profession. He has a knack for seeing through the complexity and helping advisers work through highly technical issues with certainty and accuracy.

Michael works with advisers every day to help them negotiate and implement the constant tide of change impacting the industry. He 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.

 

Senior Trainer (Tax), TaxBanter

Tim Edgecombe

Tim Edgecombe-modified

Tim has over 15 years’ experience in public practice with Chartered Accounting firms, including with Big 4 firms and continues to act as a consultant for several accounting firms, ranging from large second tier to sole practitioners. Tim has significant experience in the tax issues encountered by small to medium enterprises and brings these practical insights to training presentations.

He regularly presents tax related topics at a range of professional forums on behalf of other industry bodies. Tim is also involved with the presentation of Tax Masterclass material for CA candidates.

Our presenter

Tax Director, Knowledge Shop

Michael Carruthers

Michael CarruthersMichael is an adviser, author, in demand presenter, mentor to Knowledge Shop’s technical team, and is well known for his capacity to translate highly technical information into tangible and useable advice for the profession. He has a knack for seeing through the complexity and helping advisers work through highly technical issues with certainty and accuracy.

Michael works with advisers every day to help them negotiate and implement the constant tide of change impacting the industry.

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

Terms & Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Knowledge Shop Pty Ltd's written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Knowledge Shop Pty Ltd may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Knowledge Shop Pty Ltd reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Knowledge Shop Pty Ltd directly, with all requests to be considered on a case by case basis by Knowledge Shop Pty Ltd in its absolute discretion.

The General Terms and Conditions can be accessed here.