Division 7A Estate planning Succession

Emerging issues for private businesses conducted via trusts

Source: QLD

Published Date: 25 May 2017

 

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This paper covers:

  • issues identified by the ATO trusts taskforce
  • Division 7A - seven-year sub-trusts coming to an end
  • life cycle planning with the small business restructure rollover relief
  • new strategies for succession planning and the single discretionary trust.

Individual Session

Emerging issues for private businesses conducted via trusts

Author(s): Patricia Martins , Daniel Smedley CTA

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Division 7A Estate planning Succession Superannuation Trusts Income tax 2017

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