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Trust versus company: Analysis for the new decade paper

Published on 25 Feb 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • Availability of the CGT discount versus the lower corporate tax rate
  • Division 7A issues in respect of unpaid present entitlements and loans
  • Investments and funding outcomes using different structures
  • Loss of debt/equity interests in related parties and tax effects.

Author profiles

Thomas Tulley CTA
Thomas has over 25 years experience in advising small and large businesses and family groups, including opportunities and pitfalls of their structures and transactions. He is a partner in EY, leading the Brisbane Tax Private Clients team. He focuses on providing families and businesses with tax, accounting, asset and estate structuring and succession advice, particularly taxation of trusts, private companies and CGT. - Current at 15 March 2021
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Catherine Parkinson
Catherine is a Senior Manager in the EY Brisbane Tax Private Clients team. She has over 12 years’ experience working with a range of clients from privately owned business to large multi-nationals and advising them on the Australian income tax implications arising from various transactions and inherent in their business structures. Catherine has focussed on the private business market in recent years and particularly enjoys helping clients to navigate the increasing complexities in the tax law. - Current at 15 March 2021
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This was presented at 2021 Private Business Tax Retreat .

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