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Managing trust losses paper 13112009

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Published on 08 Oct 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

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

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 06 February 2017
Click here to expand/collapse more articles by Meagan O'CONNOR.
Robert Jeremiah CTA
Rob is a principal of Sladen Legal. He is accredited by the Law Institute of Victoria as a specialist in both Tax Law and Business Law and is on their Tax Law Specialisation Advisory Committee. He is on the 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 tax, superannuation, succession and estate planning and trusts. Rob has been a principal of Sladen Legal and its predecessor firm since 1981. - Current at 21 February 2017
Click here to expand/collapse more articles by Rob JEREMIAH.

 

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