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Family trust elections; a good idea at the time but…paper
Published on 13 Nov 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- family trust election: why put one in place?
- are you a family trust?
- interposed entity elections (“IEE”)
- Practice Statement PS LA 2004/1 Lodgement opportunity for family trust and interposed entity elections (now withdrawn 3 Aug 2015)
- family control test
- family.
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This was presented at In Division 7A, We Trust .
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Trust vesting - TR2018/6, has the ATO got it right?
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Family trust elections; a good idea at the time but…
Author(s): Dudley ElliottMaterials from this session:
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State taxes and trusts – Where are we now?
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Pre-97 loans and pre-2009 UPEs: Forgotten but not forgiven
Author(s): Rhiannon Clews, Leon MOKMaterials from this session:
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Residency and trusts
Author(s): Ross ForresterMaterials from this session:
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Trust involvement in Division 7A
Author(s): Daniel SMEDLEYMaterials from this session:
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Structuring in Division 7A
Author(s): Daniel SMEDLEYMaterials from this session:
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Restructuring in Division 7A
Author(s): Daniel SMEDLEYMaterials from this session:
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1 Division 7A – Inherited problems & obscure applications
Author(s): Daniel TaborskyMaterials from this session:
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ATO update
Author(s): Rick OwenMaterials from this session:
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Division 7A in practice – Things to watch out for
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