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Recorded Webinars

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

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 effect
PRESENTED BY Patrick Ellwood Director - Clover Law , Brisbane

Date/Time

About the Webinar

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

Presented By

Patrick Ellwood
Director, Clover Law Brisbane, Qld

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.

Who Should Attend?

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.

Enquiries/Assistance

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: [email protected]

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