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Mirror trusts - have you thought of all the issues?

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Published on 01 Sep 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The transfer of assets from one trust to a 'mirror trust' without triggering capital gains tax is a useful means of restructuring where no rollover relief as such is available. However, there are many issues to consider in practice and the CGT relief issue is but one aspect.

Author profiles

Ross Higgins CTA
Ross is an experienced tax lawyer specialising in M&A transactions and a Director of Brian Ward & Partners. - Current at 31 July 2008
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Van Do
Van is a Senior Associate with Brian Ward & Partners. - Current at 01 September 2007
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