Unpaid present entitlements – current practical implications [Video]

In our latest video Ian Snook CTA talks about what unpaid present entitlements are, and why we have them.


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.


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