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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 is the head of real estate tax at PwC Australia. He has extensive transactional experience, with a particular focus on the real estate sector. Josh has nearly 20 years' tax experience, including nine years at a partner level with Greenwoods & Freehills and "Big 4" accounting firms. Josh is a frequent contributor, lecturer and examiner for The Tax Institute, and has been extensively involved with Treasury and the ATO on consultations involving real estate-related tax issues via his membership of the Property Council of Australia's Taxation Committee. - Current at 19 May 2017
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Individual sessions

Family Trust Elections

Author(s):  Joshua CARDWELL

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