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Taxing Times Webinar Series Part 6: Ensuring trust losses are available for later use

Published on 08 Sep 2020 | Took place at Online, QLD

In this session, Daniel Taborsky, CTA and Matthew Sunits discussed:

  • what are the different trust loss rules and when do they apply?
  • how to distinguish between fixed and non-fixed trusts (including the application of PCG 2016/16)
  • the advantages and disadvantages of making a family trust election (including selecting the test individual)
  • making interposed entity elections
  • the risk of family trust distribution tax — it’s broader than you think!
  • capital losses — they escape the trust loss provisions but are they always available to be recouped?
  • case studies to illustrate the practical application of the rules.

Individual sessions

Ensuring trust losses are available for later use

Author(s):  Daniel Taborsky,  Matthew Sunits

This presentation covers:

  • how to distinguish between fixed and non-fixed trusts
  • the different trust loss rules
  • family trust elections
  • interposed entity elections
  • family trust distribution tax
  • capital losses.
Materials from this session: