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Trust losses and lodgement of elections

Published on 17 Sep 02 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses trust losses and lodgement of elections, including: the pattern of distributed test, the income injection test, the family distribution test and groups of trusts.

Author profile:

Malcolm WIGHT
Malcolm is a Director of Grant Thornton Adelaide's tax division. He is responsible for managing a significant proportion of the firm's technical tax work and is Chairman of Grant Thornton's National Tax Committee. Malcolm has been responsible for tax assignments in a wide range of areas, including property development and ownership, product rulings, and the consolidated entity regime. Malcolm is a member of the Tax Institute's SA State Council and the Membership Services Committee.
Current at 7 December 2005
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This was presented at Trust Losses and Lodgment of Elections.

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Individual sessions

Trust losses and lodgement of elections

Author(s):  Malcolm WIGHT

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Tax update - September 2002

Author(s):  Darren KLENK

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