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  Miscellaneous 2008

Your trust is misplaced

Source: New South Wales

Published Date: 27 May 2008

 

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As well as making sure that your trust distributions are taxed to the appropriate beneficiaries there are a number of other matters that trustees and their advisors need to be mindful of when administering a trust. This paper considers a number of issues including:

  • the emerging trend of the ATO using the reimbursement agreement provisions to invalidate a distribution
  • the trust loss measures and how they should be viewed now that family trust elections can be made retrospectively
  • where we are now given the announced changes to the family trust election regime
  • the ATO's recent pronouncements on the cloning of trusts.
Author(s)

Individual Session

Your trust is misplaced

Author(s): Andrew Noolan CTA
Materials from this session:

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Details

  • Published By: Andrew Noolan CTA
  • Published On:27 May 2008
  • Took place at:The Westin, Sydney

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