Published on 23 Sep 08
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Note: This presentation was also given at the Port Lincoln Seminar on 14 November 2008. Additionally a paper was delivered then.
This presentation uses case studies and examples to illustrate:
the relevance of the type of trust
when family trust elections are (and are not) required
intricacies of the various tests (particularly for family trusts)
the income injection test
strategies for approaching family trust election issues.
Kieren Moore is a Senior Associate with Donaldson Walsh Lawyers and is currently undertaking a Masters of Tax Law. Kieren specialises in all aspects of Taxation Law including income tax, capital gains tax, stamp duties and indirect taxes and also provides advice on a comprehensive range of corporate and commercial issues. Current at 26 February 2010
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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