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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.

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Author Photo - Joshua CARDWELL
Joshua CARDWELL

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Family Trust Elections

Author(s):  Joshua CARDWELL

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