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Trust Structuring

Published on 30 Nov 2004 | Took place at Leonda by the Yarra, Hawthorn, VIC

This seminar dealt with the 'cutting edge' issues for trust structuring and restructuring. Choosing one trust structure over another, the latest restructuring techniques, winding up trusts and partnerships of trusts were examined in detail.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Comparison of Trusts

Author(s):  Daniel SMEDLEY

This paper discusses bare trusts, fixed trusts, unit trusts, discretionary trusts and hybrid trusts:

  • establishment and structure - who, what, when, where and how?
  • asset protection issues
  • income tax issues, trust losses and ability to make family trust elections
  • ability to access the capital gains tax concessions
  • introducing new investors, contributing capital
  • succession planning.
Materials from this session:

Trusts - new strategies and current issues

Author(s):  Graeme HALPERIN

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.

Materials from this session:

Vesting trusts: taxation issues

Author(s):  Michael Bearman

This paper covers:

  • trust deed rules
  • CGT
  • GST
  • stamp duty
  • land tax considerations.
Materials from this session:

The ups and downs of partnerships of trusts

Author(s):  Noel BEHARIS

This presentation covers the following topics:

  • why are they so popular?
  • the type of trust that should be a partner: unit trust, discretionary trust and hybrids
  • small business CGT ups and downs
  • family trust and interposed entity election issues
  • choosing a single trustee for both partners
  • what are some of the features the trust deeds should have?
  • GST issues.
Materials from this session: