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  Capital Gains Tax (CGT) Division 7A Property

Unit trusts - The optimal vehicle for property acquisitions?

Source: South Australia

Published Date: 15 Feb 2013

 

This presentation 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?
  • managing UPE and Div 7A issues
  • accessing tax shelters from capital works and allowances
  • SMSFs or discretionary trusts as unit holders - factors to consider
  • winding up - unit redemption vs capital distribution and vesting.

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Author(s)

Individual Session

Unit trusts - The optimal vehicle for property acquisition?

Author(s): Leo Efthivoulou CTA
Materials from this session:

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Details

  • Published By: Leo Efthivoulou CTA
  • Published On:15 Feb 2013
  • Took place at:Intercontinental Hotel, Adelaide

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Tags

Capital Gains Tax (CGT) Division 7A Property Superannuation Trusts Income tax 2013

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