Published on 28 Sep 05
by QUEENSLAND DIVISION, THE TAX INSTITUTE
Matters covered in this workshop include:
- why FTEs are required
- the relevance of the trust type
- family trusts - satisfying the pattern of distributions test
- the income injection test
- strategies for approaching FTE issues
- making a retrospective election
- trust cloning / splitting strategies.
Mark Reynolds FTIA is an Associate Principal with WHK Horwath advising on both income tax and indirect
tax issues to businesses of all sizes, from multinationals to SMEs and the not-for-profit
sector. Mark is expert in structuring and restructuring SMEs and family business groups,
with emphasis on CGT, GST, and trusts.
Current at 19 February 2009 Current at 04 March 2009
Click here to expand/collapse more articles by Mark REYNOLDS.