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Trust losses and family trust elections presentation

Published on 31 Aug 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers the following topics:
- why FTEs are required
- the relevance of the trust type
- family trusts satisfying the pattern of distributions test
- the income injection test
- strategies for approaching FTE issues
- making a retrospective election.

Author profile:

Andrew NOOLAN

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This was presented at Trust Intensive .

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Individual sessions

Division 7A and Trusts

Author(s):  Daniel SMEDLEY

Materials from this session:





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