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Family trust elections paper

Published on 10 Jul 20 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • fixed trusts, non-fixed trusts and family trusts
  • why may a trustee need to make an FTE?
  • fixed trusts: tests required to deduct trust losses and bad debts
  • tests for non-fixed trusts: tests required to deduct trust losses and bad debts
  • income injection test
  • family trust distribution tax
  • family trust election.

Author profile

Linda Tapiolas CTA
Linda is a Partner in the Cooper Grace Ward Lawyers Commercial team. She provides a range of support services to accountants, financial planners and other professional advisers. This includes technical advice on complex tax, CGT and Div 7A issues, as well as acting on business sales and acquisitions to ensure clients achieve commercial and tax-effective outcomes. Prior to joining Cooper Grace Ward, Linda worked as an accountant for 18 years advising clients on capital gains, business acquisitions and restructuring. She also conducted seminars and training sessions on various topics including CGT small business concessions - Current at 15 March 2021
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