公司的构造

天下有雪

求教下在事务所外面任务的高人们，上面的构造是不是合适大型的家族企业，有甚么利害

Family Trust作为母公司的股东，每一年从母公司中调配franking dividend给家族的beneficiaries
Company A作为母公司（控股公司）或者间接经营business
其他的子公司的股权100%的被company A 管制，最初母公司和子公司组成一个consolidation group for tax purpose

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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.