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How do I make an election? seminar paper

How do I make an election? seminar paper

Member Price: $57.00
Non Member Price: $75.00

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 15 September 2011

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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

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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

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The Election Downsides - the 'so what' factor presentation

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