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.
Andrew is a Partner in the Sydney law firm Brown Wright Stein Lawyers. His clients are accountants and lawyers in public practice that require advice on tax issues impacting on their clients. Andrew specialises in tax issues common to the SME and high-wealth individual sectors.
- Current at
23 January 2018