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The ATO’s focus on distributions from trusts to SMSFs

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Published on 01 Oct 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article considers three ways that the ATO has indicated that it will review distributions from trusts to SMSFs; the non-arm’s length income rules, treating distributions as contributions and reviewing unpaid present entitlements owing to SMSFs.

Author profile

Philip Broderick CTA
Phil is a Principal, and heads the superannuation team at Sladen Legal. He provides advice to SMEs and high net worth individuals in relation to superannuation, SMSFs, estate planning, trusts, business structuring, duty and tax. Phil is a member of The Tax Institute's Superannuation Committee, National Superannuation Convention Committee and the Victorian Superannuation Education Sub-committee. He is also the chair of the Technical Committee for the Self-managed Independent Superannuation Funds Association (SISFA) and a regular attendee at the meetings of the ATO's Superannuation Industry Relationship Network (SIRN). Phil is a regular speaker and author of numerous articles. He has also lectured on superannuation for The Tax Institute's Applied Tax course. - Current at 30 August 2017
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