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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  • Practice Statement PS LA 2004/1 Lodgement opportunity for family trust and interposed entity elections (now withdrawn 3 Aug 2015)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.

Author profile

Dudley Elliott
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This was presented at In Division 7A, We Trust .

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