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Trust losses and family trust elections

Published on 26 Sep 02 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation is designed to put into context the law and various decisions practitioners are faced with each time their client has a trust loss.

Author profile:

Wayne HEALY
Wayne is a Partner with McGillvray Partners. He is a Certified Practising Accountant and has been with McGillivray Partners for over 22 years. Wayne advises business clients in commercial and taxation matters and has provided litigation support to a number of legal firms in Perth. Wayne’s clients require business structuring advice both in Australia and overseas. Trust structures, their establishment, use and unravelling, forms a major part of Wayne’s professional career. Wayne is an Fellow of CPA Australia and a Fellow of the Tax Institute. He is an active member of the Tax Institute and is the current Chairman of the Education Committee and a State Councillor. Wayne also sits on the National Education Committee and the Education Advisory Board for the Institute.
Current at 26 June 2006
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This was presented at Trust Losses & Family Trust Elections .

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