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Trust losses in a nutshell - exploring trusts - trust losses and family trust elections


The law governing the taxation of trust income has been changed in significant respects in recent times. Further changes have been foreshadowed in draft bills and policy statements. The relevant legislation (or proposed legislation) is often complex and more readily mastered, or at the least, managed by reference to practical applications. The hypothetical case study at the end of this paper is designed to provide a simple practical backdrop to the operation of the trust loss and family trust election provisions.

Author profile:

Prof Glenton Barton CTA-Life
Glen is a Professor in the Department of Accounting and Finance in the Business School of the University of Western Australia. He is a Barrister and Solicitor of the Supreme Court of Western Australia and former member in the General and Taxation Division of the Administrative Appeals Tribunal, Perth Registry and Life Member of the Taxation Institute of Australia. Current at 01 October 2009 Click here to expand/collapse more articles by Glen BARTON.

This was presented at Small Business Intensive Seminar.

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Division 7A

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Exploring Trusts: Trust Losses and Family Trust Elections

Author(s):  Glen BARTON

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