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Trust distributions – the practical aspects

Recorded live 12 Dec 2023
Trusts

$120.00 +GST

Audience

This event is recommended for accountants working in public practice.

Audience

Learning outcomes

Upon completion of this event, you will be able to:

  1. Understand how present entitlement is related to the amount of tax a beneficiary of a trust estate may be liable to
  2. Identify the impact that an amendment to taxable income of a trust estate may have on a beneficiary’s tax liability
  3. Explain how to effectively stream specific amounts of trust income to beneficiaries
  4. Identify practical steps required post 30 June that a trustee may need to do in order to not fall foul of the ATO compliance approaches under s. 100A and Div 7A
Learning outcomes

Relevancy

This event was presented live on 12 December 2023. 

Relevancy

CPD hours

The CPD Hours breakdown for financial advisers is as follows:

  • Tax (financial) advice: 1 CPD hour
CPD hours

Trusts are a popular choice for a business or investment structure The latest ATO taxation statistics show that in the 2020-21 income year more than 947,000 trusts lodge tax returns declaring more than $428 billion of business income. Whilst trusts are a popular choice, the rules governing the taxation of their income can be complex. 

In this on demand training we explore the practical implications of how drafting trust income and/or capital resolutions impacts the amount of tax a beneficiary will be subject to. We further examine how resolutions influence any subsequent amendments to taxable income by the ATO and look at when and how to stream income to specific beneficiaries. This on demand training also provides practical steps needed not to fall foul of the ATO’s increased scrutiny of trusts under s. 100A and Div 7A post year end with respect to the distributions made. 

Registration to this event includes: 

  • 1 hour recording
  • Learning guide, slides and case studies  
  • Recording and materials available to access for 3 months after purchasing the event  
Lee-Ann Hayes

Presented by

Lee-Ann Hayes
Head of Education (Tax)
Accurium
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