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Trust losses and family trust elections

Published on 26 Sep 02 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This seminar paper provides an overview of trust losses and elections and answer the where, what, why and how of the rules.

Author profile:

Author Photo - Dale Pinto CTA-Life
Prof Dale Pinto CTA-Life
is currently Acting Dean of the Curtin Law School and is a Professor of Taxation Law and Head of the Taxation Department of the Curtin Law School at Curtin University. He is Vice-President of the Divisional Council of CPA Australia (WA Division) and is also a Fellow of CPA Australia, a Fellow of the Australian Academy of Law and is a Chartered Tax Adviser and Life Member of the Tax Institute. Dale is the author/co-author of numerous books, refereed articles and national and international conference papers, and is on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. Dale is the Chair of the Tax Institute's National Education Quality Assurance Board and is a member of TEQSA's Expert Panel in Accounting and Taxation. Dale served as an inaugural member of the National Tax Practitioners Board and is a current member of the Board of Taxation's Advisory Panel and the ATO's Tax Technical Panel (Superannuation), as well as the Tax Institute's Technical Committees (Superannuation, Not-for-Profit Organisations and Large Business and International). Current at 05 February 2016 Click here to expand/collapse more articles by Dale PINTO.
 

This was presented at Trust Losses & Family Trust Elections.

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