This powerpoint presentation looks at the income injection test, the 50% stake test, the control test, the pattern of distribution test, practical applications of family trust elections, through case studies, and the 45 day rule - how it applies to trusts.
Family Trust Elections
Author(s):
Kristian Moliere
Materials from this
session:
Details
- Published On:14 Jul 1998
- Took place at:Australian Mineral Foundation, Glenside
The material is copyright. Apart any fair dealing for the purpose of private study,
research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tags
1998
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