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Family trusts - it's time to get your affairs in order!

Published on 01 Jul 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Australian Taxation Office has provided taxpayers with a one-off opportunity to lodge or backdate outstanding family trust elections or interposed entity elections with the taxpayer's 2004 tax return. In deciding whether to do this, the rules surrounding the making of an election, and the associated advantages and disadvantages, need to be considered. This article looks at the amnesty and provides a recap on the rules surrounding the making of the elections.

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Benita HOWELL

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Alison CHAPPELL

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