could someone translate these into simple/plain chinese? Thanks

chemin

More complex structures involve practice trusts distributing business income to investment companies owned by discretionary trusts, so that 70 cents in the dollar is available for investing, on an after-tax basis, not just 55 cents.
plus you get the probability of a refund of part of the 30 cents tax down the track on declaration of a fully franked dividend. This structure can see long-term effective rates of tax well below 15%, which means higher after-tax returns, faster compounding and bigger capital gains.

mxky

This sounds like a good  financial plan