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Partnerships of trusts vs unit trusts paper

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Published on 09 Oct 08

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 Partner at Thomson Geer, 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 committee roles with The Tax Institute 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 03 July 2015
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This was presented at 2008 Victorian State Convention .

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