Partnerships of trusts vs unit trusts paper

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Non Member Price: $75.00

Publication date: 09 Oct 08

Abstract:

The partnership of trusts became a popular alternative to the unit trust as a middle market investment structure post-Ralph. Recent reforms have sought to level the playing field, but how successful have they been? This paper covers the pros and cons of the two structures including:

  • impact of the new "small business entity" rules
  • CGT upon entry and exit
  • availability of tax losses
  • stamp duty when used to hold land
  • compatibility with employee incentive schemes.

Author profile:

Jeffrey Chang CTA
Jeffrey is a Senior Associate at Thomsons Lawyers, where he advises on a wide range of taxation, structuring and superannuation issues with a focus on privately-held businesses and high wealth family groups. He is a member of the Taxation Institute's Victorian State Council and currently chairs the Breakfast Club organising committee. Jeffrey is the author of numerous tax articles published in professional journals, and a regular presenter at Taxation Institute seminars.
Current at 09 July 2013
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This was presented at 2008 Victorian State Convention.

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