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Trust may be expensensive to run. Whether you can utilise losses or claim some types of deductions,
various rules will apply. Generally, you need to think, how closely it is related to your business.
here are some advantages of trust
They provide flexibility in distributing income and capital gains to
beneficiaries, taking into account the tax position of the recipients.
•
There is also more family and commercial flexibility than with other
types of structures.
•
Trusts offer beneficiaries greater asset protection from creditors than
companies can provide to shareholders.
•
Trusts provide access to the 50 percent CGT discount, while
companies do not. This 50 percent exemption provides substantial tax
savings upon the disposal of business assets.
•
Trusts can distribute income to a corporate beneficiary thereby
capping tax rates at 30 percent.
•
Trusts allow for streaming of income (i.e. identifying different classes
of income of the trust and then allocating these to different beneficiaries in
the most tax effective manner). For example, one beneficiary might receive
franked dividends only whilst another receives foreign income only.
•
Trusts allow for distinguishing between income and capital
beneficiaries – if a beneficiary is only entitled to capital gain distributions
from a trust and he/she has carry forward capital losses, the carry forward
capital losses may offset the capital gain distributed from the trust.
•
Confidentiality of trading results can be preserved in a trust (including
a hybrid discretionary trust) is not subject to the regulation that the
Corporations Law imposes on companies. The trust’s tax returns and other
financial or trading information are not publicly accessed. Companies, by
contrast, may need to disclose confidential information every year, which is
searchable in the public domain. |
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外汇，股票，赌场，赌球，实业--我投资过的不同领域 (2016-2-22) philguo 
发表于 2012-1-27 15:41
