Trusts 2021

Trust versus company: Analysis for the new decade

Source: National

Published Date: 25 Feb 2021

 

This presentation covers:

  • Availability of the CGT discount versus the lower corporate tax rate
  • Division 7A issues in respect of unpaid present entitlements and loans
  • Investments and funding outcomes using different structures
  • Loss of debt/equity interests in related parties and tax effects.

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Individual Session

Trust versus company: Analysis for the new decade

Author(s): Catherine Parkinson , Thomas Tulley

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The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons 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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Trusts 2021

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