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  Miscellaneous 2009

Unit trusts - A preferred business structure paper?

Source: South Australia

Published Date: 8 May 2009

 

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The unit trust has recently re-emerged to become the preferred structure in a variety of circumstances. This resurgence has provided practitioners with a new range of risks, issues and opportunities. This paper canvasses the technical and practical aspects of the unit trust and compares it to alternative structures.

Topics covered include:

  • when unit trusts are a preferred structure
  • establishment, administration and wind-up issues and opportunities
  • taxation of income and capital gains at the unit trust and unit holder levels
  • stamp duty issues including changes to s71
  • ATO view on ‘uncommercial trusts' and other unit trust arrangements
  • recent cases concerning tax, stamp duty and commercial issues.
Author(s)

Individual Session

Unit trusts - A preferred business structure?

Author(s): Tim Clayton
Materials from this session:

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Details

  • Published By: Tim Clayton
  • Published On:8 May 2009
  • Took place at:Novotel Barossa Valley Resort

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Miscellaneous 2009

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