Miscellaneous 2009

Managing trust losses

Published Date: 8 Oct 2009

 

Although unchanged for many years now, the Trust Loss rules are a cause of confusion and continue to be ignored or are just misunderstood, usually with catastrophic consequences for all involved.

This presentation covers:

  • introduction to schedule 2F ITAA 1936 rules and operation
  • family trust elections planning issues
  • exceptions to the trust loss regime
  • passing the income injection test.

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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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Miscellaneous 2009

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