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  Property Trusts 2013

Unit trusts and property

Source: Victoria

Published Date: 31 Jul 2013

 

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.

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Details

  • Published By: Michael Hay CTA
  • Published On:31 Jul 2013
  • Took place at:RACV Club, Melbourne

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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