TaxBanter Jun 2024 Online Special topic: Trust Streaming Revisited

Our monthly Special Topic presentations are practical, yet detailed analyses of specific areas of tax law or practice.

Our Online Special Topic sessions, meant to accompany our Tax Updates, are an in-depth look at topical matters frequently encountered by tax professionals.

Each month we carefully select these topics based on current happenings in the industry and government. Each session is supplemented by a comprehensive technical paper and relevant case studies for maximum understanding.

Price

Individual - $210
Team - $630 (up to 6 team members)

If you wish to purchase a team registration, please create an account and login.

Date & Details

Wednesday, 5 June 2024

Time
11:00am - 12:30pm AEST (NSW, VIC, QLD,ACT, TAS)
10:30am (SA & NT)
9:00am WA

What we cover

Trust streaming revisited.

A case study illustrating how the proportionate approach under s. 97(1)(a) of the ITAA 1936 operates:

on the wording of the trustee resolution making a beneficiary presently entitled to trust income
when the ATO increases the net income of a trust.
when the trustee resolution allocates specific types of income to particular beneficiaries.

Phillip London

Senior Tax Trainer, TaxBanter

Phillip has had over 30 years tax experience with management roles at KPMG and EY, Tax Director at Crowe Australasia and as Head of Tax at Tax and Super Australia. His experience also includes 8 years as a group tax manager at an international engineering/construction company with 2 years working in the UK in tax structuring and transfer pricing. His experience in consulting extends to small and medium enterprises particularly focused on structuring investments in tax efficient entities.

Phillip is a seasoned presenter and provides a blending of practical experience and outcomes to the legislative changes and interpretation as provided for in training.