Trusts (3 of 3) – Elections, Trust Loss Provisions & CGT Planning


This webinar is the third of a 3-part series covering the taxation of trusts.

To view the remaining parts please click below; 

Trusts (1 of 3) – Creation, Operation, Vesting & Taxation

Trusts (2 of 3) – Distributions, ‘Streaming’ & ‘Specific Entitlement’

It covers a number of less well understood aspects of this subject, including: 

• family trust elections (FTE’s);
• interposed entity elections (IEE’s); and
• the variation and revocation of elections.

The practical relevance of FTE’s and IEE’s is dealt with, along with the way in which the ‘test individual’ and ‘family group’ are determined. An overview of family trust distribution tax is also provided.

The webinar also covers the trust loss provisions and the tests which have to be satisfied by different types of trusts, to allow them to deduct losses including:

• the income injection test;
• the 50% stake test;
• the patterns of distribution test;
• the control test; and
• the same business test.

The rules governing the distribution of franking credits to beneficiaries are covered, along with the trustee beneficiary reporting provisions. A number of practical capital gains tax planning strategies for trusts are also highlighted.

Meaningful worked examples are provided throughout, together with practical tips where relevant.

Suited to:
Accounting, taxation & legal professionals at all levels.

Presenter Bio:
Crowe Horwath is the largest provider of practical accounting, audit, tax, business and financial advice to individuals and businesses from a network of over 80 offices throughout the country.

The firm’s team of 300 Principals (approx.) and professionals deliver a full range of accounting including, audit and taxation, business advisory, corporate finance and wealth management services from offices in the cities of Sydney, Melbourne, Brisbane, Canberra, Perth, Auckland, Wellington and major regional centers in Australia and New Zealand. 

You will be provided with:
• PowerPoint presentation slide deck
• Supporting documentation
• Webinar Recording to view multiple times for up to 6 months
• An opportunity to ask questions to the presenter

Practical tips and worked examples on some of the less well understood aspects of trusts.

  • Webinar Recording
    • PD hours: 1.5
    Stream this recording multiple times at your convenience.
    • $220.00 incl. GST

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Like the topic but can’t make the time? Register for the Live Session and you’ll receive the Recording regardless! You can watch it as many times as you like for up to 6 months. You will also receive Supporting Documentation.