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A Matter of Trusts: Trust elections - different primary individuals

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Published on 01 Sep 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In this article we examine the consequences of making an interposed entity election where the primary individual is different to the primary individual named in the family trust election and consider when making these elections may be useful and when it may cause difficulties.

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Joanna Monahan
Photo of author, Joanna MONAHAN Joanna is a Principal of Monahan Legal. Joanna is a taxation and superannuation expert and has a Master of Laws, with a focus on taxation. Joanna is a Law Institute of Victoria Accredited Specialist in Tax Law. She provides practical advice to accountants, businesses and high net worth individuals in areas such as business structuring, succession planning, business agreements, asset protection and superannuation. - Current at 01 July 2014
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