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.

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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.