{"id":15485,"date":"2022-03-11T11:10:07","date_gmt":"2022-03-10T23:40:07","guid":{"rendered":"http:\/\/quantiphy.com.au\/oldbackup\/?p=15485"},"modified":"2022-03-14T14:30:01","modified_gmt":"2022-03-14T03:00:01","slug":"atos-attack-on-common-trust-distributions","status":"publish","type":"post","link":"https:\/\/quantiphy.com.au\/oldbackup\/atos-attack-on-common-trust-distributions\/","title":{"rendered":"ATO&#8217;s Attack on Common Trust Distributions"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The ATO has announced a major crackdown on the taxation of family trusts. In a long-awaited <strong>draft<\/strong> ruling, the ATO has focused on common tax planning strategies involving distributions to companies and family members. This crackdown means that family groups will need to reconsider how they are using their family trust.<\/span><\/p>\n<p><b>How will the crackdown operate?<\/b><\/p>\n<p>The ATO is focusing its attention on a specific part of the tax law, known as section 100A.\u00a0 Where 100A applies, the trust distribution will be taxed to the trustee of the trust (at the top marginal rate, currently 47% including Medicare levy) rather than the beneficiary to whom it was purportedly to be taxed to (who would\u2019ve paid considerably less tax than the trustee).<\/p>\n<p><span style=\"font-weight: 400;\">Broadly, section 100A can apply where:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A beneficiary is presently entitled to a share of the income of a trust<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is an agreement (whether formal or informal, written or unwritten) whereby a person other than the beneficiary will benefit from the amount, and<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A purpose of the agreement is that less income tax will be paid.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Section 100A does not apply if the agreement is entered into as part of an \u2018ordinary family or commercial dealing\u2019. It is this \u2018ordinary family or commercial dealing\u2019 aspect that the ATO is clamping down on. In particular, the ATO\u2019s view is that the carve out does not operate merely because all parties to the arrangement are family members, or that the practices are widespread.<\/span><\/p>\n<p><b>What type of distributions are problematic?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">While a broad range of trust distributions could be caught by this <strong>draft<\/strong> ruling, some are more problematic than others. For example, a trust which distributes all its income to a husband and wife, who use that money to pay for their household expenses, is unlikely to be problematic.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, if the trust is distributing to adult children, but the funds from that distribution actually end up in the hands of their parents, that is likely to be an issue.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is one of the classic income splitting strategies. For example, adult children at university and earning no other income have the full benefit of the marginal tax rates.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A distribution to them of $180,000 could generate tax savings of around $30,000.\u00a0 Families may be attracted by the tax savings, but baulk at the idea of actually putting $180,000 in their teenager\u2019s bank account. Strategies have evolved to manage that concern, and these are what the ATO is questioning.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Unpaid trust distributions to companies, or circular arrangements whereby a trust distributes to a company, which in turn pays a dividend back to the trust, which then distributes back to the company, are also a focus of the ATO crack down.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>Is this the end of trust distributions to kids or grandparents?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Not necessarily, but such arrangements will be subject to much closer scrutiny in the future. If the distributions genuinely take place and the family or commercial basis for them can be readily explained, the situation may be more likely to fit within the \u2018ordinary family or commercial dealing\u2019 exclusion.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example, if an adult child who lives at home with their parents receives a $10,000 distribution from their parents\u2019 family trust, and the child forwards that distribution to their parents to cover board and car running costs, this may withstand scrutiny under 100A. However, a distribution to the adult child of $180,000 which finds its way to the parents would be far less likely to be readily explainable as an \u2018ordinary family or commercial dealing\u2019 in the absence of other more substantial reasons (such as the child using the distribution to make a repayment on a loan that the parents previously made to that child to enable them to purchase their first home).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The ATO makes specific mention of their view that a particular situation is not an \u2018ordinary family or commercial dealing\u2019 merely because it is common practice of the family or the community. Taxpayers cannot rely on their arrangement being \u2018ordinary\u2019 merely because \u2018everyone else does it\u2019.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Documentation and detailed reasoning for their actions will be crucial in any argument that the carve out should apply.<\/span><\/p>\n<p><b>What should I do with my trust?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">If you have a family trust, it is important to consider whether any of the new ATO views could be problematic for you. If your trust is distributing to a range of family members, or to companies, then you should review your situation in detail.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">While some of the ATO view has been released in draft form, or is not proposed to apply until 1 July 2022, other parts of the ATO view are intended to apply retrospectively. Accordingly, considering the issues and addressing them well before 30 June 2022 will be important.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trusts will continue to be an effective structure for managing family wealth, but the tax planning aspect will become more complex and tailored. Most family groups will need to revisit their tax planning in the lead up to 30 June 2022.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The ATO has announced a major crackdown on the taxation of family trusts. In a long-awaited draft ruling, the ATO has focused on common tax planning strategies involving distributions to companies and family members. This crackdown means that family groups will need to reconsider how they are using their family trust. How will the crackdown&#8230;<\/p>\n","protected":false},"author":1,"featured_media":15486,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-15485","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ATO&#039;s Attack on Common Trust Distributions - Quantiphy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/quantiphy.com.au\/oldbackup\/atos-attack-on-common-trust-distributions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ATO&#039;s Attack on Common Trust Distributions - Quantiphy\" \/>\n<meta property=\"og:description\" content=\"The ATO has announced a major crackdown on the taxation of family trusts. 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