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Application of trust loss rules to common private trust structures

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Published on 05 Aug 98 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper will look at the requirements of effect family trust and interposed entity elections, including the qualifications to be satisfied to make elections, the form of the elections and the selection of the test individual.

Author profile

Andrew Clements FTI
Andrew Clements is a Senior Consultant in the Tax group at Mallesons with over 35 years’ experience. He has deep expertise in capital gains tax, consolidation, imputation and international tax work. Andrew’s practice concentrates on corporate tax, together with the tax consequences of dealing in intellectual property rights and with the taxation treatment of the funds management industry. He also has extensive experience in relation to both the tax and legal issues associated with employee share schemes and executive remuneration. Andrew is a member of the National Tax Leadership for Mallesons’ Generative-AI programs. In addition to using a broad range of Generative-AI tools in practice, he has directly supported the firm’s Innovation and executive leadership team with piloting new Gen-AI products and ensuring effective implementation across the Tax group. - Current at 23 February 2026
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This was presented at Blue Series: Trust Loss Provisions & Family Trust Elections .

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Individual sessions

Trust loss provisions and family trust elections

Author(s):  Paul ABBEY

Materials from this session:

Application of trust loss rules to common trust structures

Author(s):  Andrew CLEMENTS

Materials from this session:

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