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Practical guide to family trust elections and trust losses paper

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?

Author profile

Paul Tanti CTA
Photo of author, Paul TANTI Paul is a partner in the Tax team and has a broad range of experience in providing specialist taxation and commercial advice to a wide variety of clients. His broad base of clients includes legal and accounting firms, private and listed companies, high net worth individuals, and private equity funds. Paul advises on all areas of Federal and State taxation law and related commercial matters. Paul has experience advising across a range of sectors including transport, mining, property sale and development, marketing, public relations, information technology, professional services, and financial services. Paul is a regular speaker on tax and related commercial matters for various professional bodies. He is a member of The Tax Institute, as well as a member (and past President) of the South Australian Divisional Council of Taxpayers Australia Inc, a member of the Law Council of Australia’s Business Law Committee (South Australian Tax Sub Committee), and a member of the South Australian State Taxes Liaison Group. Paul has been recognised by Doyle’s Guide 2015 – 2017 as a pre-eminent tax lawyer in South Australia, and has been recognised by his peers as one of the Best Lawyers in Australia in the area of Tax law (2017 and 2018), and also in Trusts and Estates (2018). - Current at 19 January 2018
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This was presented at 22nd National Convention: Tackling Tax .

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