Trust Distributions: Present Entitlement, Section 100A & Recent ATO Guidance

Untangle some trust distribution essentials in time for tax planning, including what is a present entitlement and when it arises, some anti-avoidance provisions such as Section 100A, and get an overview of recent ATO guidance on these topics.

In this session, we cover:

• Trustee powers under the deed

• Creating present entitlement

• Managing section 100A risk

• Keeping it within the ‘family group’

• Trust distributions and small business CGT concessions