Published on 27 Feb 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- issues surrounding fixed trusts
- the pros and cons of unit trusts against other acquisition vehicles
- financing the project – borrowing at the unit holder or trustee level
- managing Division 7A and UPE issues
- utilising tax losses
- accessing tax shelters from capital works and allowances
- winding up – unit redemption versus capital distribution and vesting.
Current at 15 June 2011
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