Published on 18 Sep 02
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper discusses trusts and business structuring, including: are trusts still an effective structuring vehicle, should you be preparing for an 'entity tax' system, resettlements, can a discretionary trust access CGT rollovers as part of a restructure, family trust and interposed entity elections, issues when vesting trusts, and streaming of distribution.
Current at 01 June 2011
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