With the ATO’s increased focus on family trust elections, interposed entity elections and whether beneficiaries have satisfied the holding period rule to be able to claim franking credits, we will be hosting a webinar next week to assist you in navigating these complexities before the end of the financial year.

This session will provide timely guidance on:

• the concepts of ‘family group’ and ‘distributions’, helping you to avoid the ‘family trust distribution tax’ being inadvertently triggered
• the ATO’s current view as to whether the holding period is satisfied, in particular for corporate beneficiaries established after a trust has received a franked dividend.

In this complimentary webinar, CGW tax partner Linda Tapiolas will cover:

• the implications of making an FTE and IEE
• when an FTE or IEE is required
• the ATO’s current view in relation to the satisfaction of the holding period rule for corporate beneficiaries
• who is part of the ‘family group’
• what ‘distributions’ are
• who is liable to pay family trust distribution tax
• dealing with FTEs from a succession planning perspective.

We hope you can join us!