Webinar on Demand - Trust Distributions and Section 100A

1 CPD Point – Substantive Law

With 30 June fast approaching, accountants and advisers are turning their minds to trust distributions for their clients.

In this Webinar, Trust Distributions and Section 100A, Tracey Dunn from EY, reviews the practical implications of the latest ATO guidance on trustees and their advisors, and what it means when formulating this year’s trust distributions.

In this Webinar, Tracey will cover:

• Understanding section 100A, when does it apply and what arrangements does it extend to?
• Trustee resolutions – what do accountants need to consider before year end?
• ATO guidance – what is an ‘ordinary’ family and commercial dealing in a culturally diverse society?
• Practical tips on managing risk for agents and clients.
• Other issues – retrospectivity of ATO guidance and the Tax Agent Code of Conduct.
• The impact of the recent full Federal Court judgment in Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3.

This Webinar is suitable for lawyers, accountants and other professional advisers and is pitched at an intermediate level. It is ideal for any professional looking for clarity on formulating trust income distribution strategies.

Legal CPD:

WA legal practitioners (QA Provider ID 29250)

1 CPD point, Competency Area 4 – Substantive Law. To ensure you receive your CPD Points for this event, please provide us with your Legal Practice Board Practitioner ID during registration. Note: CPD Points are only uploaded to the Legal Practice Board after the Webinar On Demand is viewed. This is not an interactive activity.

Legal practitioners outside of WA

If you consider that this webinar satisfies your individual requirement, or is relevant to your immediate or long-term professional development needs, you may claim 0.5 CPD points for every 30 minutes of attendance and participation.

Accounting CPD:

1 CPD Point

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Presenter Tracey Dunn
Director, Private Tax, Ernst & Young

Tracey Dunn is a director with EY – Private in Perth. Tracey has a Bachelor of Business (Accounting), a Graduate Certificate in Commercial Law, a Bachelor of Laws and a Graduate Diploma in Legal Practice. Tracey was admitted as a lawyer in the Supreme Court of Western Australia in May 2022. Tracey has worked in public practice for over 20 years. Prior to commencing a career in public practice, Tracey worked in commerce in various roles. Tracey’s expertise lies in providing both simple and complex tax advice to high wealth high net worth individuals, private groups, small and medium-sized businesses, and corporate entities. She has significant experience in advising on the application of FBT, Div 7A and trusts. Tracey regularly presents on taxation topics including the taxation of cryptocurrency and digital assets.