|
|
此文章由 LENNY_DONG 原创或转贴，不代表本站立场和观点，版权归 oursteps.com.au 和作者 LENNY_DONG 所有！转贴必须注明作者、出处和本声明，并保持内容完整
jeff_lawsons 发表于 2014-2-12 21:21 
给你出个主意，没有nominee 应该也没有关系 。 set up一个bare trust，你自己作为bare trust的trustee， ...
个人做TRUSTEE.贷款和其他很多问题会出来将来
下面转帖一下。大家一起讨论
3. Who can/should be the bare trustee?
3.1 A Bare Trustee can be anyone except the Super Fund trustee. This is because a trust relationship does not come into existence where the trustee is holding the trust property for itself.
3.2 Although there is nothing legally wrong with having individuals as the Bare Trustee our view is that it is strongly preferable to have a corporate Bare Trustee in place so that any deaths or movements in underlying membership of the fund will not affect the Bare Trustee’s property holdings.
3.3 For example, a death of an individual Bare Trustee will require at least the following action to be taken:
· attend to grant of probate of deceased trustee;
· appointment of new trustee
· arrange for transfer of title to new trustee;
· stamping Transfer (including proving to the Office of State Revenue why the transfer shouldn’t attract full duty);
· registration of transfer
3.4 Furthermore if the individual appointed as a Bare Trustee happens to be a member of the Super Fund who wishes to exit from the fund as a member, due to, say, a divorce in the family, then again the trustees will face similar administrative difficulties.
3.5 Some lenders require a corporate Bare Trustee (such as Westpac). In most cases banks will want to have a look at the Bare Trust deed for the purpose of granting the loan approval.
3.6 The use of individual Bare Trustees is similarly unwise because those same individuals will in most cases be the members of the Super Fund and it is very easy to get the records mixed up ensuing a higher likelihood of a merger of the interest of the trustee and the interest of the beneficiary.
3.7 For example, Mary and John are the trustees of M J Superannuation Fund. John runs a small bakery in an arcade. They wish to purchase a commercial property through their Super Fund by borrowing funds from a bank. John and Mary decide that setting up a company is too much hassle and fear that they may lose the property unless they act quickly. They decide to have John to act as the Bare Trustee. The loan gets approved and the contract exchanged and settled. Thereafter, John’s bakery doesn’t do so well and John faces bankruptcy charges. John hasn’t been very prudent in record keeping and the creditors soon find out that he owns a commercial property under his name. John is unable to prove that his ownership in the commercial property is as the Bare Trustee of the Super Fund. Consequently, the ATO treats the property as John’s and the Super Fund misses out on the Super Fund altogether. The ATO then levies tax on the property at individual rates and the loan could be characterised as unauthorised loan, rendering the Super Fund non-complying.
3.8 If, however, the Bare Trustee is a company then if one of the individuals associated with the Super Fund dies, becomes bankrupt or leaves the Super Fund then all that the Super Fund has to do is simply transfer or buy back the shares from the departing individual to someone else, requiring no need to attend to any of the aforementioned steps.
3.9 Our recommendation is to make the Bare Trustee a company and have its sole role as being security trustee for the property, then there is no question of anything outside being attacked. |
评分
-
查看全部评分
|
成长是一个不间断聊天的过程---- 更新2025年3月15日 (2021-6-21) yuxuanlin 
豪门八卦 (2009-10-31) JuJu 
发表于 2014-2-4 22:09
