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Unpaid trust distributions

12 Jun 2025 12:00PM – 1:15PM AEST
Tax concepts

$213.64 +GST

Audience

This training is recommended for:

  • Accountants working in public practice
  • All practitioners working with tax
Audience

Learning outcomes

On completion, participants will be able to:

  • Know the latest ATO guidance on section 100A and UPEs
  • Prevent Division 7A deemed dividends
Learning outcomes

Relevancy

This webinar will be presented live 12/06/2025.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Tax (financial) advice: 1.25 CPD hours
CPD hours

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.

The Unpaid Trust Distributions webinar guides practitioners through the key issues that need to be considered, the options that can be available when dealing with unpaid trust distributions and how to best manage them.

What we cover:

Unpaid trust distributions can cause tax problems regardless of the reason the amount is left unpaid. The Unpaid Trust Distributions webinar explores the crucial issues that need to be considered and the practical steps that can be taken to minimise risk.

  • When section 100A can be triggered and how to determine the risk level
  • Steps that can be taken to achieve a low risk position under section 100A
  • Options for preventing a deemed unfranked dividend from being triggered
  • Using Division 7A loan agreements to manage unpaid distributions
  • The ATO’s new approach to sub-trust arrangements
  • Options for dealing with expiring sub-trust arrangements
  • Practical problems with leaving distributions unpaid
  • Things to check before unpaid distributions are released or transferred to someone else

 

Registration to this event includes:

  • 1.25 hour (est.) webinar
  • 3 month access to Q&A embedded webinar recording
  • Reference notes
Michael Carruthers round

Presented by

Michael Carruthers
Tax Director
Knowledge Shop

This webinar is presented by our partners at Knowledge Shop.

Terms and 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 Accurium’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, Accurium 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. Accurium 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 Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.
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