Trusts - Distributions and Division 7A - Recording

Please Note - The Feb 25 session is now full. Due to popular demand a second session will run at 3pm (AEDT) on March 3.


The high court ruling in Bamford, along with the recent ATO rulings around UPE’s make it essential to understand how these changes will not only affect your clients, but affect what advice you provide to them.

Through a series of case studies this session will:

• Examine the impact of all new developments in the trusts area
• Consider the tax implications for existing trusts structures and beneficiaries of the new developments in this area
• Identify the tax treatment and potential issues surrounding trust distributions, particularly in the context of the Bamford case
• Explore developments in relation to the tax treatment of distributions from a trust, particularly those relating to corporate beneficiaries
• Consider the application of Division 7A in the context of trusts and the tax treatment of deemed loans and dividends

A comprehensive set of course notes and accompanying PowerPoint slides will be provided.

Who Should Attend?

Those who want a practical look at how these changes directly impact their clients. This session will assume that attendees have a basic understanding of the developments in the trusts area and wish to focus on the practical implications.