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On Monday 3 March 2014, Ken Schurgott CTA-Life (SNA Lawyers), Adrian O’Shannessy FTI (Greenwoods & Freehills) and Tax Counsel Stephanie Caredes CTA attended a meeting of the Trust Forum. At the forum, members discussed the draft fact sheet the ATO will shortly release to provide guidance in relation to section 100A and whether an unpaid present entitlement is a “liability” of a trust to be factored in when determining the net assets of connected entities in applying the small business CGT concession rules.

Members who seek further information in relation to the above should contact us at Tax Policy.