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Choosing a business structure paper

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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.

Author profile

Andrew NOOLAN
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This was presented at 23rd National Convention .

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