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.