This course examines the taxation of trusts and the relationship with unpaid present entitlements.

Key topics:

  • Review the way trusts are taxed
  • Explain the difference between trustee income and income to which a beneficiary is presently entitled
  • Consider how UPEs arise
  • Explain some of the risks associated with having UPEs in a trust structure
  • Briefly examine Div 7A of the ITAA36 and the way it impacts on the treatment of UPEs as deemed dividends

This one hour online course forms part of the FastClass short course suite.

Learning objectives

  • Outline the taxation of trusts
  • Identify some of the risks associated with unpaid present entitlements (UPEs)
  • Discuss the potential risk of having UPEs treated as deemed dividends


This online course is for people working in Public Practice such as Sole Practitioners, Partners and Directors and those with a professional interest in taxation.

365 Days