Special Tax & Superannuation topics 2022-23 - New developments in trusts


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Over the last few years, there have been many developments in the law of trusts. While some are more about the operation of trusts – and therefore, about Trust law; other developments have been about the Taxation of Trusts. In this session, we consider issues that look at the taxation of trusts, but also issues that involve the operation of trusts and how that may affect the tax practitioner. This session is for practitioners who are at an “intermediate to Advanced” stage in their careers. 

Learning outcomes

 

After successful completion of this topics, participants should be able to:

  • Identify the role of the tax agent in the context of tax planning for trusts
  • Understand the need for trustees to take an active role in formulating trust distribution strategy
  • Appreciate the latest ATO views on S.100A and Part IVA when planning 2023 trust distributions
  • Appreciate the tax issues involved in distributing CGT amounts to non-resident beneficiaries

 

This session forms part of the Special Tax & Superannuation Topics Series. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun. These sessions will:
  • Ensure you get the critical knowledge you need while minimising your time out of the office.
  • Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
  • Help you avoid any possible traps and pitfalls
  • Give you answers to the questions most relevant to you.

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours

The content covered in this topic should constitute verifiable CPD for CA ANZ, has been assessed for ASIC and FASEA CPD and also meets the Tax Practitioners Board's CPE requirements. The expected CPD hours to be allocated are as follows:

PER SESSION

CA ANZ

Up to 1.5 CPD hours

Legislated CPD (FASEA)

Up to 1.5 hours (General)

ASIC

Up to 1.5 hours (General)

Tax Practitioners Board

Up to 1.5 CPD hours

This series is presented by our Senior Tax & Superannuation trainers:

Peter McGinty, Senior Tax and Superannuation Trainer, CA ANZ

Peter has degrees in commerce and law from the University of Melbourne. He has more than 30 years of experience in a chartered practice that focused on tax issues affecting family businesses, small and medium enterprises and high-net-worth individuals. Peter is an experienced tax trainer and is well-regarded for his practical approach to staff training.  

Bruce Thomas, Senior Tax and Superannuation Trainer, CA ANZ

Bruce Thomas Senior Tax and Superannuation Trainer Bruce has written and presented training on a wide range of topics, including the tax aspects of real estate transactions, fringe benefits tax (FBT) and salary packaging. Bruce was previously a tax manager with William Buck Chartered Accountants where he advised clients on the application of the goods and services tax, FBT and other government charges. He worked for the Australian Taxation Office for 17 years, including as a senior officer dealing with technical issues involving the GST.


EVENT DETAILS


Topic: Tax

Sub-Topic: Income Tax

Format: Recorded Webinar

Proficiency Level: Foundation, Intermediate

CPD: Upto 1.5 hours