Trust distributions – the practical aspects

$120.00 +GST

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)
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