Guidance on section 100A reimbursement agreements and Division 7A treatment of corporate beneficiary entitlements

ATO still aiming at family trusts

After 47 years since introduction, the ATO has finalised a comprehensive guidance on section 100A as well a revised view as to the application of Division 7A to unpaid present entitlements (UPEs) of corporate beneficiaries.

The guidance has significant impact on many family trust arrangements.

Given much of the guidance applies retrospectively, it is imperative that taxpayers consider how the guidance is to apply to both historical and future distributions.

Register for this seminar to learn more about:

• The ATO view of when section 100A reimbursement agreements will be considered applicable and what are the ‘ordinary commercial and family dealings’ exception to s100A.
• Treatment of Trust UPEs to corporate beneficiaries
• Application and transition dates/rules
• Implications for year-end planning

We hope you will join us.

Penrith

Monday 27 May

Penrith Serviced Offices
Level 1, 331 High Street
Penrith

Sydney

Tuesday 28 May 

Pitcher Partners
Level 16, Tower 2 Darling Park
201 Sussex Street,
Sydney

Casula

Thursday 30 May

Hunts Hotel
2515 Camden Valley Way
Casula

Chatswood

Friday 31 May

SOI Meeting / training
& Conference rooms
Ground Floor, 465 Victoria Avenue
Chatswood
(opposite the RSL)

Contact
John Kelly
Business Development Manager

Phone: (02) 8236 7707
Email: john.kelly@pitcher.com.au