Published on 10 Sep 04
by VICTORIAN DIVISION, THE TAX INSTITUTE
The focus of this paper is the different trust strategies that can be adopted. Issues considered include:
- trust restructuring, including trust 'splitting' and 'cloning'
- effective income and CGT distributions
- cleaning up loan accounts
- CGT and GST
- stamp duty on 'in-specie' distributions
- the new 'control test' in the small business CGT concessions.
Sections of this paper were also presented by the author at the Trust Structuring seminar held in Melbourne on 30 November 2004.
Current at 14 September 2011
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