Trust继续研究：不分红的最高利率是多少，注册在不同州有影响吗，有好的会计师可以推荐吗？

Poweregg

如题，想探讨一下Trust,主要是Discretionary Family Trust

1，记得以前Trust每年的盈利都要分掉，不然会按照最高税率缴税（45%？），2001 July以后就Deed可以注明允许Accumulate Income，税率是多少呢？听说是30%,有人清楚吗？

2，一个在QLD注册的Trust和NSW注册的有差别吗？QLD好像不要印花税，NSW好像现在要500了，如果是QLD注册的，可以在NSW运作吗？有没有什么法律issue？

3，NSW规定了Trustee不可以成为Beneficiary？

4，谁在悉尼有熟悉Discretionary Family Trust的会计师可以推荐呢？或者谁熟悉Trust的筒子请PM我，谢谢

欢迎大家一起来讨论，有别的疑问也可以提出阿，大家一起交流

xinxin119

1. It depends on the beneficiary's legal disability. Trustee not always pay 46.5% on tax. Never heard of accumulate income, not quite sure. I think you are trying to talk about distribution to non-resident beneficiaries.

2.You can do anything in NSW with QLD deed. However, by law, the deed cannot leave the state of origin. Of course, this is not always true in practice. Lost of deed is quite common in practice. However, it will be very costly if you wish to amend the QLD trust deed in NSW.

3.Trust aims to separate legal ownership & beneficial interest. Sole trustee as same sole beneficiary does not achieve the purpose of trust.

4. No idea.

5. You need to read trust deed seriously. The are similar in different states. The court can acknowledge a trust even without a trust deed in existence.

Good luck

[ 本帖最后由 xinxin119 于 2011-1-28 00:50 编辑 ]

rhoda

I haven't got any practical experiences on trust issues yet. But I am quite sure that  the trust profits  that have not been distributed to beneficiaries until the end of the financial years will still be taxed at the top marginal income tax rate.

xinxin119

"But I am quite sure that  the trust profits  that have not been distributed to beneficiaries until the end of the financial years will still be taxed at the top marginal income tax rate."

hint ... consider the beneficiary is under personal bankruptcy ~~ :)

rhoda

"hint ... consider the beneficiary is under personal bankruptcy ~~ "

the undistributed profits will be taxed in the hand of the trustee instead of the beneficiaries as they have not been distributed to the beneficiaries yet.

xinxin119

but at what rate ?

Poweregg

原帖由 xinxin119 于 28/1/2011 18:25 发表
but at what rate ?

well,这种情况下，做好有个公司作为Beneficiary
distribute到公司，按照公司税率30%

xinxin119

hint: presently entitled but under legal disability. Read ITAA 1936 section 98.

xinxin119

Trustee pays tax at individual rate as if the distribution deemed to be received by beneficiary.