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Hybrid trusts - An overview paper

Published on 02 Jun 10 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is a hybrid trust?
  • advantages and disadvantages
  • access to the small business CGT concessions - Division 152
  • CGT event E4
  • losses
  • access to franking credits
  • complying superannuation unit holders.

Author profile:

Anthony PORCARO
Current at 23 June 2009 Click here to expand/collapse more articles by Anthony PORCARO.
 

 

This was presented at Hybrid Trusts - Back in the spotlight .

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