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Unit trusts and property presentation

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.

Author profile:

Michael Hay CTA
Michael Hay, CTA, Partner, Pitcher Partners Michael is a partner/executive director in the Tax Consulting division of Pitcher Partners Melbourne. He has extensive experience in advising private businesses and high wealth individuals across a broad range of industries. Michael has a significant portfolio of clients operating in property and construction, including developers, builders, investors and service providers. Michael is a member of the Board of Taxation's Expert Advisory Panel. He is a past Chair of CPA Australia's National Tax Practice Committee, in which capacity he was a member of the Commissioner of Taxation's National Tax Liaison Group. Current at 15 August 2013 Click here to expand/collapse more articles by Michael HAY.
 

This was presented at Property Masterclass.

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Individual sessions

Unit trusts and property

Author(s):  Michael HAY

Materials from this session:

Main residence exemption - practical issues

Author(s):  Katherine BROOK

Materials from this session:



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