Your shopping cart is empty
Unit trusts – A preferred business structure paper?
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.
Author profile
Timothy Clayton
Tim s a Partner in Rigano Clayton lawyers with both undergraduate and postgraduate qualifications, and experience, in both law and chartered accounting. Tim specialises in advising private clients on all of the taxation, commercial and regulatory issues arising from significant transactions including structuring, restructuring, mergers and acquisitions. He has a particular client focus on SMEs, high net worth individuals and those with complex arrangements and asset structures. - Current at 30 September 2010
This was presented at 42nd South Australian Convention: Playing to Win .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Trust distributions: Achieving the desired outcomes
Author(s): Peter SLEGERSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Unlocking value from private companies: Ten things you might want to know but were too afraid to ask
Author(s): Paul SOKOLOWSKI, Shaun CARTOONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Commercial and tax issues in property leasing transactions
Author(s): Trevor EDMONDMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
GST update
Author(s): Lisa SMITHMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax issues in uncertain economic times
Author(s): Adrian LANZILLIMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Land tax
Author(s): Bernard WALRUTMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
10 rounds with the regulator
Author(s): Ian READMaterials from this session:
-
insert_drive_file
- insert_chart
FBT changes and minor benefits
Author(s): Kym DAVISMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Grants for business
Author(s): Hank SCIBERRASMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
A road map to blackhole expenditure
Author(s): David ZWECKMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Unit trusts – A preferred business structure?
Author(s): Tim CLAYTONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Late breaking tax news
Author(s): Gary MARTINMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax and climate change – Are you keeping up?
Author(s): Tim SANDOWMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Taxing and structuring termination payments
Author(s): Glynn FLAHERTYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement