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  Miscellaneous 2010

Trust losses and family trust elections

Source: Victoria

Published Date: 5 Mar 2010

 

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This paper covers:
  • the impact of the 2007 and 2008 amendments and the 2009 budget announcements
  • fixed v non-fixed trusts - what is a vested and indefeasible interest?
  • fixed trusts with non-fixed trusts interest holders
  • overview of traps with the individual tests including:
    • the pattern of distributions test
    • the 50% stake test and the alternative 50% stake test
    • the control test
    • the income injection test
  • family and family group - "ins and outs"
  • family trust elections and interposed entity elections - how, when and why to make them
  • the new TFN withholding rules for closely held trusts.
Author(s)

Individual Session

Trust losses and family trust elections

Author(s): Paul Tanti CTA
Materials from this session:

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Details

  • Published By: Paul Tanti CTA
  • Published On:5 Mar 2010
  • Took place at:Melbourne Convention & Exhibition Centre

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