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Practical guide to family trust elections and trust losses paper

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Published on 16 Mar 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • when is a trust a fixed trust?
  • how the Commissioner’s discretion on fixed trusts works?
  • when are FTEs and IEEs needed and when are they not needed?
  • is the ATO correct that a FTE is needed when a trust is cloned?
  • is injecting income a perilous exercise?
  • how do the ROSA amendments impact on trust losses?

Author profile

Paul Tanti CTA
Photo of author, Paul TANTI Paul Tanti, CTA, is a partner in the Thomson Geer Tax Section and has a broad range of experience in providing specialist taxation and commercial advice to a wide variety of clients. His broad base of clients includes legal and accounting firms, private and listed companies, high net worth individuals, and private equity funds. Paul advises on all areas of Federal and State taxation law and related commercial matters. Paul is a regular speaker on tax and related commercial matters for various professional bodies. He is a member of The Tax Institute, a member of the Law Council of Australia’s Business Law Committee (South Australian Tax Sub Committee), and a member of the South Australian State Taxes Liaison Group. - Current at 05 December 2023
Click here to expand/collapse more articles by Paul TANTI.

 

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