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Family Trust Elections: Practical Case Studies
Published on 14 Jul 98 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation looks at the income injection test, the 50% stake test, the control test, the pattern of distribution test, practical applications of family trust elections, through case studies, and the 45 day rule - how it applies to trusts.
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Kristian MOLIERE
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Family Trust Elections
Author(s): Kristian MOLIEREMaterials from this session:
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