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Managing trust losses paper


Although unchanged for many years now, the Trust Loss rules are a cause of confusion and continue to be ignored or are just misunderstood, usually with catastrophic consequences for all involved.

This paper covers:

  • introduction to schedule 2F ITAA 1936 rules and operation
  • family trust elections planning issues
  • exceptions to the trust loss regime
  • passing the income injection test.

Author profiles:

Robert Jeremiah CTA
Rob is a principal of Sladen Legal. He is a Chartered Tax Adviser accredited by the Law Institute of Victoria as a specialist in both Tax Law and Business Law and is on a number of technical committees related to taxation and superannuation including the Tax Law Specialisation Advisory Committee of the Law Institute of Victoria and Superannuation Industry Relationship Network of the ATO and is a member of the board and technical committee of SISFA. Rob is acknowledged as a leader in his field and is regularly asked to share his specialist knowledge on areas such as trusts, superannuation and tax. Rob has been a principal of Sladen Legal and its predecessor firm since 1981. Current at 16 November 2015 Click here to expand/collapse more articles by Rob JEREMIAH.
Meagan O'Connor ATI
Meagan is a Principal of Sladen Legal and practises in the areas of mergers and acquisitions, business and commercial advice, business and investment structuring, trusts and succession planning. Meagan has a significant depth of understanding and experience on all legal matters relating to business transactions, commercial contracts and structuring. Meagan is one of the contributing authors of The Tax Institute's Trust Structures Guide and has written articles for The Tax Institute's journal Taxation in Australia. Current at 15 September 2016 Click here to expand/collapse more articles by Meagan O'CONNOR.

This was presented at 48th Victorian State Convention.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Managing trust losses

Author(s):  Meagan O'CONNOR,  Rob JEREMIAH

Materials from this session:

Division 7A the 'sleeping giant'

Author(s):  David STAVROPOULOS

Materials from this session:

Bamford v Federal Commissioner of Taxation

Author(s):  Terry MURPHY

Materials from this session:

Trusts and distribution resolutions in the light of Bamford

Author(s):  Nabil (Bill) F. OROW

Materials from this session:

Inbound investment emerging issues

Author(s):  Vik KHANNA

Materials from this session:

Further details about this event:


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