Discretionary trusts in tax consolidated groupsGasiuk, KseniiaTaxation in Australia
Trust registries, discretionary trusts and beneficial owners: a dubious gift from civil lawyers? Registries have lately been introduced in several jurisdictions for the purpose of identifying the beneficial owners of trust property. This article examines the design of the UK registry from an Australian...
Discretionary trusts: are they still effective?Brittingham, MathewTaxation in Australia
doi:10.2139/ssrn.3715368express trustsdiscretionary trustspowersobjectsThis Chapter draws on the Australian experience of discretionary trusts to show that a mere object, and an object from an open class of an exhaustive power, doSocial Science Electronic Publishing...
asset revaluation reserves distributionsdiscrectionary trustscapital gainsIt is the present practice that asset revaluation reserve distributions by trustees of discretionary trusts are not taxed in Australia. Are such distributions nFreudenberg, Brett
It is the present practice that asset revaluation reserve distributions by trustees of discretionary trusts are not taxed in Australia. Are such distributions not meant to be taxed, or have relevant sections in the Income Tax Assessment Acts been overlooked? This article will review how trustees of...
Reports on the belief of investors in Australia regarding the use of discretionary trusts to hold their investments without fear. Investors and owners' appreciation of the implementation of discretionary trusts; Distribution of a higher proportion of profits to lower-income individuals; Annual ...
There are two main reasons: business profits can be distributed in a way that minimises tax obligations and liability for business debts may be contained within the structure, particularly where a company is used in the role of trustee.
Discretionary trusts, non-TAP gains, and foreign beneficiariesCrowley, AdamTaxation in Australia
Testamentary discretionary trusts: practical implicationsStreeter, MarkTaxation in Australia