CPD Webinar - UPEs and Div 7A – Implications of the Recent Bendel Decision

1 CPD Point – Substantive Law

Has the ATO got it wrong?

The Full Federal Court has dismissed the ATO’s appeal in Commissioner of Taxation v Bendel [2025] FCAFC 15, holding that an unpaid present entitlement (UPE) owed by a trust to an associate company is not a loan for Division 7A purposes.

The ATO has now applied for special leave to appeal the decision to the High Court.

Join Daniel Taborsky and Mary Hu from Birchstone Legal Group as they unpack this landmark decision and its implications for tax professionals and their clients, including:

• Options for managing UPEs;
• The impact on historical UPEs placed on loan or subtrust agreements;
• The ATO’s administrative practice;
• The likelihood of legislative amendment; and
• The importance of managing Subdivision EA risks.

This session is designed for practitioners and advisers working with trusts and will take a deep dive into this complex area of tax law. The webinar is suitable for lawyers, accountants and other professional advisers, and requires a basic understanding of trust and tax law.

Continuing Professional Development

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 available for participation in the live webinar. At this time, webinar recordings (for those that are registered but unable to attend) are not eligible for WA Legal CPD Points.

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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Presenters: Daniel Taborsky & Mary Hu

Daniel Taborsky
Managing Director, Birchstone Legal Group

Daniel Taborsky is the managing director and founder of Birchstone Legal Group, which is a boutique law firm specialising in tax and succession planning solutions for privately owned enterprises and high-net-worth individuals. Dan is a leading tax lawyer and has been recognised as such by Doyle’s Guide since 2020. He specialises in resolving tax disputes with the ATO and State revenue offices as well as advising on complex tax matters, restructures of private groups and M&A transactions.

Mary Hu
Associate Director, Birchstone Legal Group

Mary is an Associate Director at Birchstone Legal Group. She specialises in providing tax advice to businesses and family group taxpayers on restructures, transactions and engaging with the ATO. Her career journey includes serving as a Partner at a Big 4 accounting firm and as an Associate Director at boutique tax advisory firm, Greenwoods & Herbert Smith Freehills. Mary is both a practicing lawyer and a Chartered Accountant.