30 June Trust Distributions Web Series Session 1
Recorded 29 May 2025. Section 100A and other integrity rules
Practical guidance on managing section 100A risks
Step-by-step guide to what needs to happen by 30 June
The ATO’s hit list when it comes to trusts
Recorded 29 May 2025
The ATO has made it clear that trust arrangements are under scrutiny and that scrutiny has never been more intense.
The 30 June Trust Distributions Web Series looks at the steps that must be taken to ensure clients stay out of trouble. Trustees and their advisers must grapple with a range of evolving trust compliance issues. As we’ve seen recently, what was acceptable in previous years, may not be acceptable now.
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.
Total 1.25 CPD Hours
- Key points from recent cases in this area and the practical implications for clients
- How to ensure arrangements fall within the low-risk green zone
- Practical steps to reduce the risk level when distributing income to adult children
- Specific issues to consider when distributions are made to companies and entities with tax losses
- Can Part IVA apply to trust distribution arrangements? What the courts have to say on this issue
with Michael Carruthers
Michael Carruthers
Tax Director, Knowledge Shop
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 was a long-term member of the advisory panel for the Board of Taxation and was 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.
30 June Trust Distributions Web Series Session 1
Tax & Accounting
1.25 hours | 1 modules
Investment per person:
$359.09
+ GST
Team cost:
$895.45
+ GST
You can’t use team rate, please either signup or login to access team rates
CPD Hours: 1.25 hrs
FS
SMSF
Tax Accounting
General