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]
Patrick Ellwood is a lawyer with over a decade of experience assisting high net worth individuals and family business owners.
He is the founder of Clover Law, an Australian law firm specialising in tax structuring, estate planning, superannuation and asset protection.
He is a regular speaker for a range of private and professional bodies and is a published author of a number of legal textbooks.
0.43 CPD Hours