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How do I make an election? seminar paper

How do I make an election? seminar paper

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Non Member Price: $75.00

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 09 Jun 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper addresses the administrative issues with elections including:
- meeting the family control test
- picking a test individual
- when to make an interposed entity election
- how to make an election
- making both an FTE and an IEE for one trust.

Author profile

Noel Beharis CTA

Noel is the Tax Technical Director for Dominion Private Clients. Noel commenced in the legal profession as an articled clerk at Phillips Fox Solicitors and worked there until 1992 as a litigator in their insurance litigation division. For the last 14 years since leaving Phillips Fox he has worked at Pitcher Partners, William Buck, MGI Meyrick Webster and his current employer in varying tax technical roles. Areas of expertise include corporate and international taxation, taxation of large private enterprises, high wealth individuals and defending tax audits. - Current at 20 June 2017

More by Noel BEHARIS

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Debt forgiveness paper - 27-February-2008
The accidental developer paper - 25-October-2005
Distributions from trusts paper - 09-August-2005
Debt relief dangers seminar paper - 02-March-2005
FBT and PRT on benefits seminar paper - 17-February-2004
Personal Services Income - the gathering storm - 01-June-2003
Exit/Repatriation Financing seminar paper - 04-March-2003
Buying and selling business interests: the tax sting - 26-June-2001
Employees and contractors practical issues: Jason and the argonauts search for the golden fleece - 01-November-2000
Employers and Contractors Practical Issues Topic - 21-September-2000
Employers and Contractors Practical Issues Topic - 09-September-2000
Family Trusts and Other Trusts: the GDP-Adjusted Method and the Exceptions - 29-August-2000
Sheltering income: you can run, but can you hide? - 30-May-2000
Film and Intellectual Property Rights Investments - 09-September-1999
Film and intellectual property investments - 09-September-1999

Click here to expand/collapse more articles by Noel BEHARIS.

This was presented at Family Trust Elections Revisited .

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Individual sessions

Why Elect?

Author(s): Clive BIRD

Materials from this session:

Why Elect? seminar paper

$75.00 non member price
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Why Elect? presentation

$15.00 non member price
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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The Election Downsides - the 'so what' factor

Author(s): Chris WOOKEY

Materials from this session:

The Election Downsides - the 'so what' factor seminar paper

$75.00 non member price
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The Election Downsides - the 'so what' factor presentation

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