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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 CTA
Anthony is an Associate in the Thomson Playford Cutlers tax team. Anthony has experience in providing taxation and commercial advice to a variety of clients and advises on most areas of Federal and State taxation law and related commercial matters. Current at 10 March 2011 Click here to expand/collapse more articles by Anthony PORCARO.
 

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

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