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1. From an asset protection point of view, trust B should be avoided from earning income from other sources.
2. If the company confers an economic benefit on a shareholder or an associated person of the shareholder that is not by way of declaring a dividend, Division 7A could operate to deem an unfranked dividend.
3. If Company is a large proprietary company, ASIC requires the financial reports to be audited every year.
4. Family Trust Election may be required if franking credit is large.
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酒 伤 (2007-11-9) 安远翔 
还有愿意忆苦思甜的吗？---《回忆玛蒂尔德》 (2005-9-20) lilytop 
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