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Unit trusts: Current issues presentation

Published on 23 Sep 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • unit trusts versus fixed trusts, the nature of "fixed entitlements", and the relevance of these concepts for trust losses, franking credits & superannuation fund investors
  • what do hybrid trusts look like, how effective & useful are they, and what are the risks associated with them?
  • when might a unit trust be preferred over a partnership of discretionary trusts?
  • is a unit trust subject to perpetuity period rules?
  • characterisation of unpaid present entitlements
  • impact on unit trusts of proposed changes to Division 7A
  • Div 152 structuring - the impact of the revised definition of "affiliate"
  • Div 152 structuring - the problem with different classes of units
  • hybrid trusts - interest deductibility on borrowings to acquire units following TD 2009/7
  • fixed trust cloning.

Author profile:

Jeffrey Chang CTA
Jeffrey is a Partner at Thomson Geer, where he advises on a wide range of taxation, structuring and superannuation issues with a focus on privately-held businesses and high wealth family groups. His is accredited by the Law Institute of Victoria as a taxation specialist. He has held a variety of committee roles with The Tax Institute and is presently a member of the Victorian State Council. Jeffrey is the author of numerous tax articles published in professional journals, and a regular presenter at The Tax Institute's seminars. Current at 06 June 2016 Click here to expand/collapse more articles by Jeffrey CHANG.
 
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Unit trusts: Current issues

Author(s):  Jeffrey CHANG

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