Trust losses and family trust distributions tax

Trust - members fixed entitlement to all the income and capital of a superannuation fund.

Trust losses - scheme to take advantage of deductions (income injection test) - prior year losses

Trusts: liability for Family Trust Distribution Tax

Trust Losses: non-fixed trusts control test - replacement group - family

Family Trust Distribution Tax: franking credits

Trust Losses - Control Test - Resignation of one director of corporate trustee

Income tax :Trust losses - fixed entitlement - beneficiaries of a deceased estate

Trust Losses: unlisted widely held trust - whether classification affected by a higher level trust

Trust Losses: control test - whether a group begins to control a trust after the death of an individual

Trust Losses: unlisted very widely held trust - all of the trust's units must carry the same rights under paragraph 272-120(1)(c) of Schedule 2F to the ITAA 1936

Test individual and amendments to FTE legislation

Interposed Entity Elections: trust in respect of which the relevant Family Trust Election was made ceases to exist

Family Trust Election: individual specified in election is deceased when election made

Income tax: is the income of a property syndicate taxable as net income of a trust estate under Division 6 of Part III of the Income Tax Assessment Act 1936 where the syndicate is a registered managed investment scheme under the Corporations Act 2001 and the responsible entity holds the income producing property of the syndicate for scheme members as scheme property?