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Trust elections

Published on 02 May 02 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses income injection test - when is an outsider not an outsider, family trust elections, interposed entity elections, discretionary trusts and companies.

Author profile:

Barbie Chiro CTA
Barbie Chiro FTIA is National Tax Partner at Walker Wayland. Barbie specialises in taxation planning and advice for small business. Her main areas of interest are in matters relating to capital gains tax, trusts, superannuation, and business succession planning. Current at 20 August 2008 Click here to expand/collapse more articles by Barbie CHIRO.
 

This was presented at 37TH SOUTH AUSTRALIAN STATE CONVENTION - "2002 - THE MIRROR IMAGE - A TIME TO REFLECT".

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Individual sessions





Achieving investment goals

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Trust elections

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