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A Matter of Trusts: Family trust elections - remain vigilant

Published on 01 Aug 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A family trust election is an election made that a trust will become a 'family trust' for the purposes of the taxation legislation. Once made a family trust election is irrevocable (except for some fixed trusts). Therefore, whilst a trust that has made a family trust election exists the implications of making that election will need to be continually monitored.

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Daniel SMEDLEY
Current at 20 October 2010 Click here to expand/collapse more articles by Daniel SMEDLEY.
 

 

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