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Recorded Webinars

Recorded Webinar: Unpaid Distributions and Unitisation Arrangements – Giving with One Hand and Taking with the Other

The ATO has recently questioned the effectiveness of unitisation arrangements as a strategy for managing unpaid distributions in trusts. The conversion of an unpaid entitlement into units runs counter to the long held ATO view that presently entitled beneficiaries should actually
PRESENTED BY Patrick Ellwood Director - Clover Law , Brisbane

Date/Time

About the Webinar

The ATO has recently questioned the effectiveness of unitisation arrangements as a strategy for managing unpaid distributions in trusts. The conversion of an unpaid entitlement into units runs counter to the long held ATO view that presently entitled beneficiaries should actually receive the “benefit” of a purported distribution. This session examines the following areas:

  • What is a unitisation arrangement?
  • What is an unpaid entitlement (UPE)?
  • Application of Div 7A to unitisation arrangements
    • Interposed entity rules
    • Debt forgiveness
  • Application of section 100A
    • Is there a reimbursement arrangement?
  • Application of Part IVA
    • Is there a scheme?
    • What is the dominant purpose?

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 advising in taxation matters – Australia wide. This webinar is suitable for experienced practitioners.

CPD Information

Accountants can claim up to 1 CPD/Training hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

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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