Recorded Webinar: The Taxing Issue of Trust Distributions


14th May 2019

Duration:  1.5 hours

The taxation of trust distributions has been in the spotlight in recent years, with a recent High Court decision, as well as recent shifts in the ATO’s views on a range of issues. This session provides an update on the current state of play, including:

  • Unpacking the High Court’s decision in Thomas:

    • distribution of franking credits by the trustee of a discretionary trust

    • stream franking credits as a separate class of income

    • avoiding the traps in distribution resolutions

  • Trust distributions to a resident beneficiary which can be traced by to a capital gain from a non-resident trust: TD 2017/24

  • Deductibility of interest incurred by beneficiaries on borrowings to make interest free loans to trust: TD 2018/9

  • Traps and tips of trust distributions - what needs to be considered in drafting the resolution?

Recorded Webinars,Taxation,Recorded Webinar:  The Taxing Issue of Trust Distributions

Fletch Heinemann, Partner, Cooper Grace Ward Lawyers, Brisbane

Fletch is a partner in the firm’s commercial team. He assists clients by providing tax advice across a range of commercial issues.  He is also responsible for managing a significant volume of tax and customs disputes. His experience includes drafting notices of objection, private ruling applications, AAT appeals and litigation in the Federal Court.

His technical specialisations include income tax (including international tax and residency issues), GST, payroll tax, land tax, stamp duty and customs duties.

Before joining Cooper Grace Ward, Fletch was a tax lawyer in Baker & McKenzie’s Sydney office. Prior to that, Fletch worked for a Big 4 accounting firm in the UK and then China.


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: WBHMAY19
 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.