|
此文章由 shuangchao 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 shuangchao 所有!转贴必须注明作者、出处和本声明,并保持内容完整
原帖由 yayaer 于 2010-4-19 23 begin_of_the_skype_highlighting              2010-4-19 23      end_of_the_skype_highlighting:20 发表 
哪位给解释一下trust到底好在哪儿呢? 不懂
同样请教以上各种的区别,本坛无专门介绍的帖子。
trust is ultimately governed by the trust deed, therefore a good accountant will work with the lawyers to draft the best deed tailor to the individual's situation. unfortunately, this is a poor understood area by many accountant, therefore it is not commonly used by alot of the smaller firms.
trust has the ability to stream income, even at a basic level, it can decide on different level of profit to go to its beneficiary every year, based on these beneficiary's other income levels. whereas in a company, it is often difficult to achieve this level of flexibility, even if we do this via dividend, it is limited by the shareholding, if we do it via wages, it often means extra super/workcover payments. in addition, with capital gain realised in the trust, it can enjoy the 50% general capital gain discount just like an individual, where as companies can not.
As i said before, due to the fact that trust is ultimately governed by the trust deed, there will be problems if the accountant who creates the trust for you don't even read the deed. fortunately, most of the generic deed we purchase from good law firms will be able to handle average mum and dad's business. For anyone with specific requirements, speak with a good accountant. unlike companies which is governed by the corp act, trust is government by the deed which can varies greatly depending on the person drafting it. |
|