In our latest video Ian Snook CTA talks about what unpaid present entitlements are, and why we have them.
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Recorded for the Trust Issues for SMEs DVD, Ian’s session at the 27th National Convention "Unpaid present entitlements – current practical implications" provided practical guidance to tax practitioners on:
- pros and cons of each option available and when on option may be preferable to another
- how to perform the necessary calculations, what documentation is required and when payments are to be made
- recent ATO pronouncements
- structuring "out of" trusts.
The Trust Issues for SMEs DVD includes three sessions filmed at the 27th National Convention in March 2012, as well as the speaker papers and presentations.