Trusts 2020

Family trust elections

Source: Western Australia

Published Date: 10 Jul 2020

 

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This paper covers:

  • fixed trusts, non-fixed trusts and family trusts
  • why may a trustee need to make an FTE?
  • fixed trusts: tests required to deduct trust losses and bad debts
  • tests for non-fixed trusts: tests required to deduct trust losses and bad debts
  • income injection test
  • family trust distribution tax
  • family trust election.

Individual Session

Family trust elections

Author(s): Linda Tapiolas

Details

  • Published By: Linda Tapiolas
  • Published On:10 Jul 2020
  • Took place at:Online

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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