对于family trust 的详情

xiying99

如题，比来在理解family trust 的事，有无大侠能够具体的解读。对个别的小生意有多大的益处？谢谢

时间

General Advantages and Disadvantages of a Trust Structure



DISCRETIONARY TRUSTS

Advantages:

-          Flexibility with income and capital distribution

-          Tax planning can be done

-          Small business concessions access

-          The 50% CGT discount is available

-          Asset protection against bankruptcy and or creditors

-          Simple to wind up

-          Can pay salaries and wages

-          Can provide superannuation for principals

-          Succession planning is possible


Disadvantages:

-          Distributions must be in accordance to the Truest deed Trust Deed

-          There is a risk of resettlement when beneficiaries added

-          Losses cannot be distributed

-          Could be complex for clients to understand the concepts of ‘trust’

-          More costly than individual or partnership to operate

-          Trustees can be personally liable for some debts of the trust

-          ATO can treat trust as anti-avoidance attempt

right

每家状况不同的，问你的会计师最适合了

jsgsgl

第二条次要是新旧TRUST DEED 的变卦，受害人的变动

可能形成CGT的问题。


第三条很简略，就是亏损只能留在TRUST，不成以分给受害人

山佳

求教最初一条    ATO can treat trust as anti-avoidance attempt
自身得多trust就是拿来避税的，好比把支出分到低支出的受害人身上，这个disadvantage怎么了解呢

DarkRaven

还有人说对遗产有益处，求教Lenny会计师，有这回事吗？

潇潇

ESTATE PLAN有益处

我们

谢谢。等咱有了钱，也用family trust.

sunwww

学习了