This webinar will work through case studies to help clients and advisers identify the current tax risks for their trusts. After this webinar, you will be able to identify:

• what changed between the ATO’s draft rulings on section 100A and the final versions
• when distributions of income from trusts to entities on lower tax rates can be a reimbursement agreement under section 100A
• when arrangements may fall within the scope of an ordinary family or commercial dealing
• how to distribute capital gains to non-resident and temporary resident beneficiaries
• issues for trustees when distributing trust income, including resettlement considerations, differences between trust income and taxable income and applying previous year losses.

[Running time: 1 hr 30 mins]