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Published on 31 Jul 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper assesses the various features of the modern unit trust for holding real property and the typical tax and commercial issues that arise in practice when capitalising, managing and restructuring unit trusts involved in property transactions.
Topics covered include:
pros and cons of unit trusts against other acquisition vehicles - a re-think?
capitalise/borrowing at trustee or unit holder level?
utilisation of tax losses ? Issues surrounding fixed trusts
managing UPE and Div 7A issues
accessing tax shelters from capital works and allowances
winding up - unit redemption vs capital distribution and vesting.
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