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Family Trust Elections: Practical Case Studies

Published on 14 Jul 98 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation looks at the income injection test, the 50% stake test, the control test, the pattern of distribution test, practical applications of family trust elections, through case studies, and the 45 day rule - how it applies to trusts.

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Kristian MOLIERE

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Family Trust Elections

Author(s):  Kristian MOLIERE

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