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The ups and downs of partnerships of trusts presentation


This presentation covers the following topics:

  • why are they so popular?
  • the type of trust that should be a partner: unit trust, discretionary trust and hybrids
  • small business CGT ups and downs
  • family trust and interposed entity election issues
  • choosing a single trustee for both partners
  • what are some of the features the trust deeds should have?
  • GST issues.

Author profile:

Noel Beharis CTA
Noel is the Tax Technical Director for Dominion Private Clients. Noel commenced in the legal profession as an articled clerk at Phillips Fox Solicitors and worked there until 1992 as a litigator in their insurance litigation division. For the last 14 years since leaving Phillips Fox he has worked at Pitcher Partners, William Buck, MGI Meyrick Webster and his current employer in varying tax technical roles. Areas of expertise include corporate and international taxation, taxation of large private enterprises, high wealth individuals and defending tax audits. Current at 15 September 2011 Click here to expand/collapse more articles by Noel BEHARIS.

This was presented at Trust Structuring.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Trusts - new strategies and current issues

Author(s):  Graeme HALPERIN

Materials from this session:

Vesting trusts: taxation issues

Author(s):  Michael BEARMAN

Materials from this session:

The ups and downs of partnerships of trusts

Author(s):  Noel BEHARIS

Materials from this session:

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