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Trust elections
Published on 02 May 02 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses income injection test - when is an outsider not an outsider, family trust elections, interposed entity elections, discretionary trusts and companies.
Author profile
Barbie Chiro CTA
Barbie Chiro FTIA is National Tax Partner at Walker Wayland. Barbie specialises in taxation planning and advice for small business. Her main areas of interest are in matters relating to capital gains tax, trusts, superannuation, and business succession planning. - Current at 20 August 2008
This was presented at 37TH SOUTH AUSTRALIAN STATE CONVENTION - "2002 - THE MIRROR IMAGE - A TIME TO REFLECT" .
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Trust elections
Author(s): Barbie CHIROMaterials from this session:
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Mass marketed schemes
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Great Southern Plantations 2002 Project
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Superannuation
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Debt and equity
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Negligence of tax practitioners
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Interest deductibility
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Trust elections
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