Published on 14 Mar 08
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers some of the issues to consider when choosing a business structure, be it a company, a unit trust, a discretionary trust or a partnership. The focus is on highlighting structuring elements you want to include and those you want to exclude from a structure, including:
- dividend access shares and how they can be used following the recent changes to the small business CGT concessions
- unit trusts and their use as superannuation investment vehicles
- discretionary trusts and the problems of choosing an appointor.