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Practical guide to using trust losses presentation
Published on 05 May 06 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
The tests for making use of trust losses have proved to be very effective in restricting or moderating their use and so great care is needed by the tax adviser to ensure that where trust losses could be properly used, all the conditions are met. This presentation uses case studies to highlight the problem areas in satisfying the tests and to suggest tactics to deal with the problems. The case studies deal with problem areas in the following areas:
- correctly identifying a fixed trust
- rixed interests and the Commissioner’s discretion
- family trust and interposed entity elections
- the tests (50% stake, control, pattern of distribution and income injection).
Author profile
Arlene Macdonald CTA-Life

This was presented at 40th South Australian State Convention: Let's Celebrate .
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The right side of the law - Financial Services Reform Act and investment advice
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The legacy of Justice Graham Hill
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GST and adjustments: a GST horror!
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Practical guide to using trust losses
Author(s): Arlene MACDONALDMaterials from this session:
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Advising a client who is buying a company from a tax consolidate group
Author(s): Alistair HutsonMaterials from this session:
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Paying death benefits from superannuation funds
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Risk managing your documentation
Author(s): Michael FAIRLIE, Karen ADAMSMaterials from this session:
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Where's the value shift? - hits and misses
Author(s): Marc ROMALDIMaterials from this session:
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Super splitting
Author(s): Steven WILDMaterials from this session:
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Recent developments in GST and property
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Practical CGT problems in developing residential property
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The erosion of asset protection
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Discretionary trusts: where are we now with splitting and cloning?
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