Miscellaneous 2008

Family trust elections

Source: South Australia

Published Date: 23 Sep 2008


Note: This presentation was also given at the Port Lincoln Seminar on 14 November 2008. Additionally a paper was delivered then.

This presentation uses case studies and examples to illustrate:

  • the relevance of the type of trust
  • when family trust elections are (and are not) required
  • intricacies of the various tests (particularly for family trusts)
  • the income injection test
  • strategies for approaching family trust election issues.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now


  • Published By: Kieren Moore
  • Published On:23 Sep 2008
  • Took place at:Education Development Centre, Hindmarsh

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2008

Share this page