Miscellaneous 2008

Partnerships of trusts vs unit trusts

Source: Victoria

Published Date: 9 Oct 2008

 

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The partnership of trusts became a popular alternative to the unit trust as a middle market investment structure post-Ralph. Recent reforms have sought to level the playing field, but how successful have they been? This paper covers the pros and cons of the two structures including:

  • impact of the new "small business entity" rules
  • CGT upon entry and exit
  • availability of tax losses
  • stamp duty when used to hold land
  • compatibility with employee incentive schemes.

Individual Session

Partnerships of trusts vs unit trusts

Author(s): Jeffrey Chang CTA

Details

  • Published By: Jeffrey Chang CTA
  • Published On:9 Oct 2008
  • Took place at:Novotel Forest Resort, Creswick

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Miscellaneous 2008

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