Attend and earn 1 CPD unit in Substantive Law
This program is applicable to practitioners from all States & Territories
* This interactive online recording includes questions and quizzes requiring critical thinking about the topics, so you have no annual limits to the number of points/hours you can claim with this format of learning. Please verify with your CPD rules
Brett Young, National Tax Director, Nexia Australia
Trusts remain as popular as ever as both an investment and trading vehicle. Due to the amount of wealth sitting in trusts, they have also become an attractive target for ATO scrutiny. Take a deep dive into the common areas of ATO attention, including:
- Section 100A
- Family trust elections, including consequential issues relating to holding period rules in respect of franked distributions
- Division 7A, including Bendel’s case implications
- Unpaid present entitlements generally
- Anti-avoidance risks arising in trust structures
Presented by Mark West, Principal, West Garbutt; Recognised in Doyle’s Guide, Leading Queensland Tax Lawyer, and Jack Colley, Senior Associate, West Garbutt
Presenters
Brett Young, National Tax Director, Nexia AustraliaWith over 30 years of experience as a Chartered Accountant and a tax lawyer, Brett brings thorough tax expertise and commercial insight to the Nexia Australia team. He delivers practical, result-driven solutions, whether it’s addressing technical tax matters or a broader business or legal challenge. As National Tax Director, Brett leverages his extensive expertise to provide tax technical, strategic, and training support to the Nexia team nationwide. He is committed to keeping everyone informed of the latest developments by delivering clear, commercially focused tax insights through regular sessions and articles for both the team and their clients. Brett provides expert advice in numerous areas of taxation. He can provide advice on business taxation, business and investment structuring, capital gains tax, international tax planning, transfer pricing, GST, state taxes and salary packaging, including fringe benefits tax. Brett is passionate about advising clients on their business decisions and takes great satisfaction in helping his clients succeed and generate wealth

Mark West, Principal, West Garbutt
Qualified as a lawyer, chartered accountant and chartered tax adviser, Mark West provides advice across most taxes. He has experience in income tax, capital gains tax, goods and services tax, fringe benefits tax, payroll tax and land tax. Mark assists with all legal matters involving taxation law - including planning/structuring advice, applications for rulings, assistance with audits and with related settlement negotiations with the ATO and State revenue authorities. He has acted for clients in tax cases before the Administrative Appeals Tribunal and the Full Federal Court, including cases relating to the operation of the small business CGT concessions. Mark's acts for a wide range of clients that include high wealth families and private groups, operators in the aged care/retirement living sector and organisations in the non-profit sector - as well as providing specialist tax support to other lawyers and accountants.

Jack Colley, Senior Associate, West Garbutt
Jack Colley is a lawyer and chartered accountant based in Brisbane. Jack advises on a wide range of tax and revenue issues, including income tax, capital gains tax, foreign tax issues (including residency), taxation of trusts, GST, FBT, payroll tax and other state taxes. Jack has acted for clients in a range of matters, including before both federal and state Courts and Tribunals, during ATO audits, objecting to ATO decisions, seeking private rulings from the ATO and providing technical advice. Jack has acted for a range of clients, including accountants and financial advisors, SMEs, family business, corporate groups and individuals, across various industries including agribusiness, retail, medical and allied health. Jack holds a Bachelor of Laws (Honours) and a Bachelor of Business (Accounting) from the Queensland University of Technology. Prior to joining West Garbutt, Jack practised as a lawyer at a Brisbane-based mid-tier firm and as an accountant at a national accounting firm.