Published on 03 Feb 11
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- trustee holding shares in development company
- why does this structure arise?
- the tax advisor’s ideal route of funds
- company-to-company exemption (109K)
- rollover into wholly owned company
- elect tax consolidation
- headco/subco mismatch
- the trustee dividend trap.
Current at 14 March 2012
Click here to expand/collapse more articles by Jol DARE.