Published on 03 Feb 11
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- trustee holding shares in a company with an appreciating asset
- headco/operating co tax mismatches; being unprepared for consolidation
- the trustee dividend trap
- using a trustee to conduct active business and funding through UPEs to corporate beneficiaries which are prospectively subject to Div 7A.
Current at 14 March 2012
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