Published on 16 Mar 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- when is a trust a fixed trust?
- how the Commissioner’s discretion on fixed trusts works?
- when are FTEs and IEEs needed and when are they not needed?
- is the ATO correct that a FTE is needed when a trust is cloned?
- is injecting income a perilous exercise?
- how do the ROSA amendments impact on trust losses?