Company ELECTION 是什么意思？或者说有什么用？

Poweregg

请教一下，经常看到election这个词汇，直译是指选举，不过不太清楚这个“选举”是派什么用场的啊？

例如

The company has not previously made an interposed entity election. The company wants to make an interposed entity election specifying a day in the
2011–12 income year.

The company has previously made an interposed entity election specifying a day in the 1996–97 income year and is making another interposed entity election specifying a day in the 2011–12 income year.

这些所谓的election是派什么用场的啊

JohnnySu

If you have made a family trust election for a trust you can make an interposed entity election to make an entity part of the family group to reduce paperwork but this is not something the ATO looks at very often.