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Family Trust Elections - Under the ATO Spotlight presentation

Published on 11 Mar 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers the following topics:
- overview of the family trust election provisions
- when should you make a family trust election?
- when should you make an interposted entity election?
- special cases such as a superannuation fund/unit trust structure
- implications for failure to make a family trusts election
- ATO audit activity and practice.

Author profile

Joshua Cardwell CTA
Photo of author, Joshua CARDWELL Josh joined PwC in 2013 as the Head of Real Estate Tax – Australia. Prior to joining PwC, Josh was a Director of Greenwoods & Freehills. Josh has extensive transactional consulting and compliance experience with a focus on the real estate sector. Josh brings deep technical knowledge of the industry and has extensive experience for inbound, outbound and domestic real estate clients, including providing advice related to various structuring matters, stapled structures and matters specific to listed property groups. Josh is also a frequent contributor, lecturer and examiner for the Tax Institute and has been heavily involved with the Property Council of Australia’s lobbying efforts via his membership of the Tax Committee, in particular in relation to the current ongoing treasury consultation on stapled structures. Josh is also a member of the ATO Division 6C Working Group. - Current at 22 November 2017
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Individual sessions

Family Trust Elections

Author(s):  Joshua CARDWELL

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