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Unit trusts - The optimal vehicle for property acquisitions? presentation

Published on 15 Feb 13 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation 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?
  • managing UPE and Div 7A issues
  • accessing tax shelters from capital works and allowances
  • SMSFs or discretionary trusts as unit holders - factors to consider
  • winding up - unit redemption vs capital distribution and vesting.

Author profile

Leonidas Efthivoulou CTA
Leo Efthivoulou, CTA is a Senior Manager at KPMG Law. Leo has over 10 years' experience in advising in various industries, including agriculture and food, property and health, to a broad client base. Leo has extensive experience in tax advisory, structuring and restructuring, succession planning, and general commercial legal transactions and advisory. Leo is also a Chartered Accountant, a member of The Tax Institute's Continuing Professional Development committee and various other sub-committees. - Current at 31 October 2017
Click here to expand/collapse more articles by Leo Efthivoulou.

 

This was presented at South Australian 6th Annual Property Day .

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

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