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 Unpaid Distributions and Unitisation Arrangements - Giving with One Hand and Taking with the Other

Unpaid distributions are common in family trusts and can lead to interactions with a range of integrity measures including section 109T in division 7A and section 100A in Division 6, as well as the general anti-avoidance provisions in Part IVA. This session explains why unpaid distributions are a focus area for the ATO, the key risks that may apply, and what taxpayers and advisers should be wary of.

Patrick Ellwood, Clover Law, Brisbane

[26 minutes] [0.43 CPD hours]

© Television Education Network Pty Ltd 2021

Product Code: PAH7824
 Price:  $33.00 (Inclusive of GST)