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Blue Series: Trust Loss Provisions & Family Trust Elections

Published on 05 Aug 1998 | Took place at Leonda by the Yarra, Hawthorn, VIC

This seminar will look at: the application of the trust lost rules, te requirements to effect trust and interposed entity elections; and the implications arising from family trust and interposed entity elections.

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Individual sessions

Trust loss provisions and family trust elections

Author(s):  Paul ABBEY Topics covered include: fixed trusts; non-fixed trust stake test; family trusts; income injection test.

Materials from this session:

Application of trust loss rules to common trust structures

Author(s):  Andrew CLEMENTS This seminar paper will look at the requirements of effect family trust and interposed entity elections, including the qualifications to be satisfied to make elections, the form of the elections and the selection of the test individual.

Materials from this session: