The Tax Institute

TRUST STRUCTURES GUIDE
The ultimate resource for anyone advising
on trusts, structuring and planning issues
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Welcome to the ultimate resource for anyone advising on trusts, structuring and planning issues

This guide is written by practising trusts experts, and takes into account real-life planning issues as well as current legislative and case law interpretations for the trusts adviser. The highly respected Trust Structures Guide by Harwood Andrews and The Tax Institute is fully revised and updated for 2013.

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Which Structure Flowchart Guide

This flowchart is merely a guide to illustrate some possible trust structures that may be appropriate in certain fact scenarios. It does not consider alternate structures such as companies, superannuation funds or joint ventures.

The guide addresses (briefly) issues of capital gains tax, trust losses, requirement for family and interposed entity elections, gearing, the number of investors, regulatory restrictions, non-assessable income and the ability to access capital gains tax concessions.

Although this flowchart may indicate a particular trust structure is appropriate, this should only be considered as a starting point. After consideration of all the material facts an entirely different structure may be more suitable.