Published on 09 Jun 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper addresses election issues unique to SMSFs and unit trusts, and when and why they should or shouldn't make elections including:
- when does a SMSF have to make a FTE and/or an IEE?
- when does a unit trust or other entity that a SMSF has invested in have to make a and/or an IEE?
- what are the ATO's views on these issues - we will closely examine several relevant ATO IDs.
Daniel is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the Tax Institute’s National Superannuation Committee and is involved with a number of other tax and SMSF committees and discussion groups. Dan also presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor.
- Current at
06 January 2021