Recorded Webinar: Trust Vesting – Tax Consequences of Amending the Vesting Date


23rd January 2019

Duration:  approx. 2 hours

With 2018/6, the ATO has clarified its position on amending the vesting date and the effects of vesting. This session examines the ATO’s position and how you can effectively plan for the vesting of a trust. It includes:

  • Amending the vesting date and effects of trust vesting ruling –TR2018/6
  • Examining the terms of the trust deed on vesting
  • ATO position on vesting date being extended
  • What to do with income for the income year in which the trust vests?
  • Allocation of pre-vesting net income and post vesting income
  • Absolute entitlement rights for beneficiary when trust has vested
  • CGT consequences on vesting – CGT event E1 and CGT event E5
  • What happens if trust has vested but discovered late?
  • Are there circumstances where trust vesting can be delayed?
  • Tax implications of bringing forward vesting date
  • Case study – Planning for the vesting date
Recorded Webinars,Taxation,Recorded Webinar:  Trust Vesting – Tax Consequences of Amending the Vesting Date

Patrick Ellwood, Consultant, View Legal

Patrick Ellwood is a co-founder and Consultant of View Legal, having previously spent eight years at a national law firm.

Patrick specialises in helping business owners through transition, focussing on tax effective restructuring, asset protection and succession.

The family-owned businesses he works for range from large-scale retail operators to farming families and mining entrepreneurs.

Patrick is passionate about helping his clients grow their business and achieve maximum value upon their retirement.

He has assisted clients with exit strategies including sales to ASX listed companies, staged transitions to the next generation of family members and management buy-outs.

He is a trusted adviser to many of his clients and assists with both their personal and business legal needs.

Patrick is a regular author and speaker across a range of private and professional bodies.


This webinar is suitable for accountants and lawyers advising in taxation 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: WBDJAN19
 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.