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 presentation 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.
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
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