shopping_cart

Your shopping cart is empty

Unit trusts - The optimal vehicle for property acquisitions? paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 15 Feb 13 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper assesses the various features of the modern unit trust for holding real property and the typical tax and commercial issues that arise in practice when capitalising, managing and restructuring unit trusts involved in property transactions.

Topics covered include:

  • pros and cons of unit trusts against other acquisition vehicles - a re-think?
  • capitalise/borrowing at trustee or unit holder level?
  • managing UPE and Div 7A issues
  • accessing tax shelters from capital works and allowances
  • SMSFs or discretionary trusts as unit holders - factors to consider
  • winding up - unit redemption vs capital distribution and vesting.

Author profile

Leonidas Efthivoulou CTA
Leo Efthivoulou, CTA is a director at ENA Law. Leo has over 14 years experience in advising in various industries, including agriculture and food, property, health and fitness, and to a broad client base. Leo has extensive experience in tax advisory, structuring and restructuring, succession planning, and general commercial legal transactions and advisory. Leo is also a Chartered Accountant, a member of The Tax Institute's various sub-committees including Tax Summit, Noosa and SA Tax Forum. - Current at 27 August 2024
Click here to expand/collapse more articles by Leo Efthivoulou.

 

This was presented at South Australian 6th Annual Property Day .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Unit trusts - The optimal vehicle for property acquisition?

Author(s):  Leo Efthivoulou

Materials from this session:

Land tax - Lessons learnt from "epic fails'

Author(s):  Andrea MELILLO

Materials from this session:

Income tax and CGT - In the real world

Author(s):  Simon HOW

Materials from this session:

GST - In the real world

Author(s):  Lisa SMITH

Materials from this session:

Main residence and CGT

Author(s):  Karen GREGOR

Materials from this session:

Stamp duties - Here to stay

Author(s):  Julie VAN DER VELDE

Materials from this session:

SMSF syndication and fundraising - Bees around the honey pot

Author(s):  Matthew Andruchowycz

Materials from this session:

Further details about this event:

 

Copyright Statement