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  Miscellaneous 2000

Trust Elections

Source: South Australia

Published Date: 30 Oct 2000

 
The use of trusts for their flexibility in commercial and tax situations has been under constant attack from the Revenue authorities for many years.
This seminar will focus on the relevant issues associated with Trusts as they currently stand and provides a refresher on these issues prior to the impending Entity Tax regime.

The following topics will be covered:
  • Trust losses:
    - Family Trust election pitfalls
    - Income injection test
  • UB Statements
  • GST on in specie Trust distributions
    Examples are provided by the speakers to illustrate the issues discussed.

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Author(s)

Individual Session

Trust Elections

Author(s): Yvonne Sneddon
Materials from this session:

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Details

  • Published By: Yvonne Sneddon
  • Published On:30 Oct 2000
  • Took place at:Novotel Adelaide on Hindley, Adelaide

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Miscellaneous 2000

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