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Trust losses and family trust elections seminar paper

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 31 Aug 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers the following topics:
- why FTEs are required
- the relevance of the trust type
- family trusts satisfying the pattern of distributions test
- the income injection test
- strategies for approaching FTE issues
- making a retrospective election.

Author profile

Andrew Noolan CTA
Andrew Noolan, CTA, is a partner in the Sydney law firm Brown Wright Stein Lawyers. His clients are accountants and lawyers in public practice that require advice on tax issues impacting on their clients. Andrew specialises in tax issues common to the SME and high wealth individual sectors. - Current at 17 May 2024
Click here to expand/collapse more articles by Andrew Noolan.

 

This was presented at Trust Intensive .

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Individual sessions

Division 7A and Trusts

Author(s):  Daniel SMEDLEY

Materials from this session:

Trust losses and family trust elections

Author(s):  Andrew Noolan

Materials from this session:

Restructuring trusts

Author(s):  Ken SCHURGOTT

Materials from this session:

Winding up trusts

Author(s):  Bronwyn TAN

Materials from this session:

Some aspects of trusts as asset protection vehicles

Author(s):  Andrew FRANKLAND

Materials from this session:

Further details about this event:

 

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