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Trust Elections

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

Published on 30 Oct 00 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The use of trusts for their flexibility in commercial and tax situations has been under constant attack from the Revenue authorities for many years.
This seminar will focus on the relevant issues associated with Trusts as they currently stand and provides a refresher on these issues prior to the impending Entity Tax regime.

The following topics will be covered:

  • Trust losses:
    - Family Trust election pitfalls
    - Income injection test
  • UB Statements
  • GST on in specie Trust distributions
    Examples are provided by the speakers to illustrate the issues discussed.

    Author profile

    Yvonne SNEDDON
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    Trust Elections

    Author(s):  Yvonne SNEDDON

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