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发表于 2021-5-11 22:39:13
Information from internet:
Disadvantages
•Transferring property into trust triggers stamp duty and CGT
The act of transferring a property that is owned by an individual into a trust, will see the trust liable to pay stamp duty on acquisition of the asset. Additionally, the individual who is transferring ownership to the trust, will be liable to pay capital gains tax on the disposal of the asset.
•Rental loss quarantined
For investment properties that are owned by trusts, it is not possible to offset any rental loss amounts against other investment income. The loss must remain quarantined in the trust until such time that a rental gain is made and the previous loss can be offset against it.
•Capital loss quarantined
As with a rental loss, if a trust makes a capital loss on its assets, the amount is quarantined until there is a capital gain that it can be offset against. Beneficiaries or unit holders are not able to apportion this loss to offset their own individual income.
http://www.yourinvestmentpropert ... -trusts-十一8760.aspx |
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