Fletch Heinemann is one of the partners in Cooper Grace Ward’s tax team. He specialises in tax disputes and litigation. Fletch’s technical specialisations include income tax, GST, payroll tax and customs duties. In managing clients’ tax and customs disputes, Fletch helps with the audit stages, ATO interviews, notices of objection, appeals in the AAT, QCAT, Federal Court and Supreme Court. Fletch draws on this experience to provide upfront practical tax advice across a range of commercial issues.
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Recorded Webinars
Recorded Webinar: The Taxing Issue of Trust Distributions
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:
PRESENTED BY
Fletch Heinemann
Partner -
Cooper Grace Ward Lawyers
, Brisbane
Date/Time
About the Webinar
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:
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Unpacking the High Court’s decision in Thomas:
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distribution of franking credits by the trustee of a discretionary trust
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stream franking credits as a separate class of income
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avoiding the traps in distribution resolutions
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Trust distributions to a resident beneficiary which can be traced by to a capital gain from a non-resident trust: TD 2017/24
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Deductibility of interest incurred by beneficiaries on borrowings to make interest free loans to trust: TD 2018/9
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Traps and tips of trust distributions - what needs to be considered in drafting the resolution?
Presented By
Fletch Heinemann
Partner, Cooper Grace Ward Lawyers Brisbane, QLDWho 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]