Partnerships of trusts vs unit trusts paper

Member Price: $57.00

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 Thomson Geer 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. His is accredited by the Law Institute of Victoria as a taxation specialist. He has held a variety of The Tax Institute education committee roles and is presently a member of the Victorian State Council. Jeffrey is the author of numerous tax articles published in professional journals, and a regular presenter at The Tax Institute's seminars.
Current at 01 June 2015
Click here to expand/collapse more articles by Jeffrey CHANG.
 

 

This was presented at 2008 Victorian State Convention.

Get a 20% discount when you buy all the items from this event.

Individual sessions

The litigation lottery

Author(s):  David BLOOM

Materials from this session:


Mergers, acquisitions and restructures

Author(s):  Toby EGGLESTON

Materials from this session:


Modern day trust structures

Author(s):  Daniel SMEDLEY

Materials from this session:


Partnerships of trusts vs unit trusts

Author(s):  Jeffrey CHANG

Materials from this session:


Trust me - I don’t own anything!

Author(s):  Michael LHUEDE

Materials from this session:


Taxation of managed investment funds – Where to?

Author(s):  Adrian O'SHANNESSY

Materials from this session:


Latest tax updates

Author(s):  Michael CLOUGH,  Jerome TSE

Materials from this session:


Outbound structuring for SMEs

Author(s):  Denise HONEY

Materials from this session:


Permanent establishments in the 21st century

Author(s):  Anthony KLEIN,  Rob BENTLEY

Materials from this session:


Tax issues for foreign institutional investors

Author(s):  Duncan R C BAXTER

Materials from this session:


Fixed trusts fixed entitlements

Author(s):  Andrew O'BRYAN

Materials from this session:


Goods and services tax–Practical issues

Author(s):  Ken FEHILY,  Terry MURPHY

Materials from this session:


Contributing to and cashing from superannuation–Complexities and opportunities

Author(s):  Vesna PAVLOVIC

Materials from this session:


Stealing the gold – Project Wickenby

Author(s):  Jennifer BATROUNEY

Materials from this session:


Fixed trust/Fixed entitlement

Author(s):  Andrew O'BRYAN

Materials from this session:


Further details about this event:

 

Copyright Statement