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Hybrid Trusts - The Technical Issues and the ATO View

Published on 10 Mar 2011 | Took place at RACV Club, Melbourne, VIC

Issues relating to the streaming of income and capital gains remain topical. The consequence of this is that it is necessary to review the viability of hybrid trust structures generally and consider the best way to structure hybrid trusts and the drafting of the relevant Trust Deed.

This event considered the advantages and disadvantages of hybrid trusts and explored the recent developments in this area. It was aimed at all practitioners who advise on business and investment structures, particularly those who have clients with or an interest in hybrid trusts or unit trusts.

Individual sessions

The technical issues and the ATO view

Author(s):  Anthony PORCARO,  Will Marrayat

This paper covers:

  • what is a hybrid trust?
  • advantages & disadvantages
  • access to the small business CGT concessions – Division 152
  • CGT event E4
  • losses.
Materials from this session: