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Unit trusts – A preferred business structure presentation?

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 presentation 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:

Tim CLAYTON
Current at 29 May 2009 Click here to expand/collapse more articles by Tim CLAYTON.
 

 

This was presented at 42nd South Australian Convention: Playing to Win .

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