ATO Attacks Common Trust Distributions Seminar - Final Ruling

NTAA Hot Spots Series Seminars – included for Gold Members, click here for more information.

The ATO has released its final Ruling and audit Guidelines on the application of S.100A to common family trust distributions.  

Virtually every family trust will be directly affected by these finalised Guidelines.

In our "ATO Attacks Common Trust Distributions Seminar – Final Ruling" we address the key issues that practitioners need to consider when making distributions from family trusts. 

All delegates will receive comprehensive notes, checklists, flowcharts and the ATO’s final Guidelines.

In 2.5 hours, we'll cover the key issues, including:

• Which trust distributions will be attacked by the ATO under these finalised Guidelines?
• An important reprieve for family trust distributions made in prior years
• NEW guidelines highlight the risks associated with making trust distributions to bucket companies
• The ATO’s backflip on unpaid trust distributions for low-income adult children
• NEW guidelines provide a much-needed win for family trust distributions to family members
• Unexpected relief for unpaid trust distributions made within the one family group 
• Practical issues associated with who pays the tax bill if the ATO invalidates a trust distribution

All delegates will receive 2.5 hours of CPD and a recorded copy of our seminar.