Trusts after the Family Trust Election

Member Price: $57.00

Non Member Price: $75.00

Publication date: 21 Oct 00

Source: TASMANIAN DIVISION, THE TAX INSTITUTE

Abstract:
Topics covered in this seminar paper include: What is a family trust?; When is a family trust election required?; Trust loss legislation; Accessing imputation credits; Impact of entity taxation; UB Statements.

Author profile:

Author Photo - Michael Hine CTA
Michael Hine CTA
Michael was admitted to the partnership of KPMG in July 1999 after 11 years in chartered accountancy. He has extensive knowledge of most major taxes including payroll tax, income tax and fringe benefits tax and consults regularly on the practical implications of the GST. Michael was the adviser to the Tasmanian Government’s GST Implementation Program. He was the State Chairman of The Tax Institute in 2001, was a member of the National Executive of the Institute and the Chairman of the Institute’s National Technical Committee. Michael has been a member of the Commissioner’s Division 7A reference group since its inception and was instrumental in lobbying for the changes that saw the introduction of s 109RB discretions.
Current at 18 September 2013
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This was presented at TASMANIAN STATE CONVENTION - "WEATHERING THE TEMPEST".

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