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Special Tax topic 2020: Trusts: Advanced and contemporary issues, Theory and Case Study

Trusts continue to be a particular focus area for the ATO. This Special Topic considers the impacts of recent case law and legislative developments.

The session explores the complex tax issues related to trust distributions, in particular the impacts arising from income splitting, circular arrangements, and reimbursement agreements. It also explores the impact on Australian trusts of current international issues

Learning Outcomes

On successful completion of this topic, participants should be able to:


  • Discuss the impact of new cases on trust resolutions to distribute income
  • Identify when a trust is a fixed trust under new ATO guidelines
  • Identify current international issues that can impact upon Australian trusts
  • Explain the changes affecting trust splitting and circular trust distributions
  • Explain when the ATO may resort to use its powers under section 100A reimbursement agreements


This session will help you to understand the complexities arising for trusts as a consequence of recent developments

Bruce Thomas

Senior Tax Trainer, Chartered Accountants Australia and New Zealand

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.


Topic: Tax

Sub-Topic: Business Tax, Employment Taxes - PAYE, PAYG & FBT, GST, Income Tax (inc CGT), State/Territory Taxes, Tax Administration

Format: Recorded Webinar

Proficiency Level: Foundation, Intermediate

CPD: Upto 3 hours