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Published on 08 May 09
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
The unit trust has recently re-emerged to become the preferred structure in a variety of circumstances. This resurgence has provided practitioners with a new range of risks, issues and opportunities. This paper canvasses the technical and practical aspects of the unit trust and compares it to alternative structures.
Topics covered include:
when unit trusts are a preferred structure
establishment, administration and wind-up issues and opportunities
taxation of income and capital gains at the unit trust and unit holder levels
stamp duty issues including changes to s71
ATO view on ‘uncommercial trusts' and other unit trust arrangements
recent cases concerning tax, stamp duty and commercial issues.
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We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.