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Discretionary and unit trusts: some commercial aspects


This convention paper looks at some commercial aspects of using discretionary and unit trusts, and, in particular, highlights the types of issues which need to be considered to use a trust effectively, and to avoid tax or stamp duty problems.

Author profile:

Domenic Carbone CTA
Domenic has been a full-time lecturer, primarily in taxation law, since joining the University of Adelaide in 1992. He is also a Barrister and Solicitor and carries on a tax and legal practice on a part-time basis, and has been a consulting tax adviser to legal and accounting firms. Domenic’s ackground in taxation law extends beyond academia and includes experience in both the private and public sectors. Prior to his appointment as a lecturer,he was a tax manager with a then “Big 8” accounting firm where he was mainly involved in the tax consulting, tax audit and indirect tax areas. Domenic had previously worked for several years in the Australian Taxation Office where he held a number of positions,including the Legal Officer of the Adelaide branch office of the ATO and Senior Appeals and Review Officer. He also spent some time as Personal Assistant to the Deputy Commissioner of Taxation, the then head of the Adelaide branch office. Current at 06 August 2012 Click here to expand/collapse more articles by Domenic CARBONE.
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