Recorded Webinar: SMSFs and Non-Arms Length Income from Trusts – Applying the Rules to Remain Compliant


2nd July 2019

Duration:  approx. 1.5 hours

Understanding the rules relating to distributions from discretionary trusts and fixed entitlements being either deemed or considered non-arm’s-length income is the subject of this session. It includes:

  • Understanding when fund arrangements are uncommercial in nature

  • Problems in distributing income from discretionary trusts to an SMSF beneficiary

  • When is fund income from a fixed entitlement from trust not at arm’s length?

  • Risk control - ensuring income is received on commercial terms

  • Risk control- voluntary disclosure to ATO

  • Case study - ATO guidance on non-arm’s length income from trusts

Recorded Webinars,Trusts,Recorded Webinar:  SMSFs and Non-Arms Length Income from Trusts – Applying the Rules to Remain Compliant

Andrea Carrick, Director & SMSF Specialist Advisor, AG Tax Lawyers, Melbourne    

Andrea has over ten years experience advising SMEs and high net worth individuals in all areas of taxation including income tax, CGT, GST and state taxation matters. She advises both corporate and private family businesses across a wide range of industries, focusing on complex business restructuring, commercial transactions and estate and succession planning. Prior to commencing with AG Tax Lawyers, Andrea was a Senior Associate in the Taxation Practice of a top mid-tier law firm for over 5 years and has a wealth of experience liaising in and negotiating with the ATO and Revenue Offices on behalf of clients in relation to audits and investigations, objections and private ruling applications. 

Andrea has a keen focus on superannuation, particularly in respect of Self-Managed Superannuation Funds. She has extensive experience advising SMSFs in regulatory and compliance matters and maximising opportunities for clients with the intersection of the Small Business CGT Concessions and superannuation. Andrea recognises the value of practical advice and is passionate about making these complex areas of tax and superannuation user friendly and accessible to clients.  

Andrea has presented for the Television Education Network, Tax Institute and Legalwise Seminars. 


This webinar is suitable for accountants and lawyers advising in superannuation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email:

© Television Education Network Pty Ltd 2020

Product Code: WBCJUL19
 Price:  $264.00 (Inclusive of GST)
© 2020 Television Education Network Pty Ltd. All rights reserved. The program for this webinar is copyright and may not be reproduced in any form without the prior written consent of the copyright owner.