Navigating the labyrinth: Evaluating trust loss rules, FTEs and IEEs
Like many other concepts in taxation law, understanding the trust loss rules and the interaction with family trust elections (FTEs) and Interposed Entity Elections (IEEs) can represent a formidable challenge to many practitioners. The complexity and uncertainty in this area of the tax legislation ha...
| Main Authors: | , |
|---|---|
| Format: | Journal Article |
| Published: |
Lawbook Co.
2009
|
| Online Access: | http://hdl.handle.net/20.500.11937/36633 |
| _version_ | 1848754825005629440 |
|---|---|
| author | Pinto, Dale Wilson-Rogers, Nicole |
| author_facet | Pinto, Dale Wilson-Rogers, Nicole |
| author_sort | Pinto, Dale |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | Like many other concepts in taxation law, understanding the trust loss rules and the interaction with family trust elections (FTEs) and Interposed Entity Elections (IEEs) can represent a formidable challenge to many practitioners. The complexity and uncertainty in this area of the tax legislation has been exacerbated by the attempt in 2008 by the Labor government to repeal some of the significant amendments made to these rules by the Coalition government in 2007. Furthermore, an exploration of this area is timely in the context of the current Henry Tax Review. Accordingly, this article critically evaluates the labyrinth of rules involving trust losses, FTEs and IEEs. The article undertakes the evaluation in a structured way that not only considers the effectiveness of these rules, but also suggests a practical five-step methodology for practitioners to utilise when applying the rules. |
| first_indexed | 2025-11-14T08:46:33Z |
| format | Journal Article |
| id | curtin-20.500.11937-36633 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:46:33Z |
| publishDate | 2009 |
| publisher | Lawbook Co. |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-366332017-01-30T13:56:46Z Navigating the labyrinth: Evaluating trust loss rules, FTEs and IEEs Pinto, Dale Wilson-Rogers, Nicole Like many other concepts in taxation law, understanding the trust loss rules and the interaction with family trust elections (FTEs) and Interposed Entity Elections (IEEs) can represent a formidable challenge to many practitioners. The complexity and uncertainty in this area of the tax legislation has been exacerbated by the attempt in 2008 by the Labor government to repeal some of the significant amendments made to these rules by the Coalition government in 2007. Furthermore, an exploration of this area is timely in the context of the current Henry Tax Review. Accordingly, this article critically evaluates the labyrinth of rules involving trust losses, FTEs and IEEs. The article undertakes the evaluation in a structured way that not only considers the effectiveness of these rules, but also suggests a practical five-step methodology for practitioners to utilise when applying the rules. 2009 Journal Article http://hdl.handle.net/20.500.11937/36633 Lawbook Co. restricted |
| spellingShingle | Pinto, Dale Wilson-Rogers, Nicole Navigating the labyrinth: Evaluating trust loss rules, FTEs and IEEs |
| title | Navigating the labyrinth: Evaluating trust loss rules, FTEs and IEEs |
| title_full | Navigating the labyrinth: Evaluating trust loss rules, FTEs and IEEs |
| title_fullStr | Navigating the labyrinth: Evaluating trust loss rules, FTEs and IEEs |
| title_full_unstemmed | Navigating the labyrinth: Evaluating trust loss rules, FTEs and IEEs |
| title_short | Navigating the labyrinth: Evaluating trust loss rules, FTEs and IEEs |
| title_sort | navigating the labyrinth: evaluating trust loss rules, ftes and iees |
| url | http://hdl.handle.net/20.500.11937/36633 |