公司的结构

stevenhu

请教下在事务所里面工作的高人们，下面的结构是否适合大型的家族企业，有什么利弊

Family Trust作为母公司的股东，每年从母公司中分配franking dividend给家族的beneficiaries
Company A作为母公司（控股公司）或者直接运营business
其余的子公司的股权100%的被company A 控制，最后母公司和子公司组成一个consolidation group for tax purpose

jeff_lawsons

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.