Skip to main content
shopping_cart

Your shopping cart is empty

Trust losses for SMEs presentation

Published on 13 Nov 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Since the changes to allow a trustee or an interposed entity to "back-date" their election to become a family trust or part of a family group, the way you approach the issue with a client has changed. The question is no longer, should we make an election and so make losses available into the future? The question is now more likely to be, if we do not make the election now can we make it at a later time if we need to? This presentation covers:

  • an overview of the trust loss measures
  • when you need to consider the rules
  • what you need to discuss with a client concerning trust losses.
This was also presented at the 'Trust Losses for SMEs' Quarterly Breakfast Clubs held in Hurstville on 20 November 2007 and in Chatswood on 22 November 2007.

Author profile:

Andrew Noolan CTA
Andrew is a Partner in the Sydney law firm Brown Wright Stein Lawyers. His clients are accountants and lawyers in public practice that require advice on tax issues impacting on their clients. Andrew specialises in tax issues common to the SME and high-wealth individual sectors. Current at 09 February 2016 Click here to expand/collapse more articles by Andrew NOOLAN.
 

This was presented at Trust Losses for SMEs.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Trust losses for SMEs

Author(s):  Andrew NOOLAN

Materials from this session:


Further details about this event:

 

Copyright Statement