Tax and Family Trusts - Webinar Recording

Presented by: Allan Swan

Family trusts remain a very popular tool for managing financial affairs as well as estate planning. One of the reasons is the flexibility a family trust affords both trustees and beneficiaries. But the tax rules that apply can sometimes work to limit that very flexibility, and as a result careful planning is needed to get maximum advantage. Allan Swan will carefully spell out the planning essentials, including but not limited to:

Family trust income tax régime

  • Lack of capacity, non-residents & accumulation – trustee taxed
  • Streaming of franked income & net capital gains
  • Effective streaming of interest income via loan only trusts

Taxation of trust beneficiaries

  • Trustee resolution – vested & indefeasible interest by end of financial year
  • Beneficiary liable for tax on allocation, not payment
  • Default beneficiary entitlements

Family trusts & CGT

  • Absolute entitlement v present entitlement
  • Small business CGT concessions, eg business premises
  • Non-resident beneficiaries

Family trusts, land transfer duty & land tax

  • Transfer of assets into trust
  • Transfer of asset out of trust
  • Land tax – treatment of family trusts across Australia


Recorded on Tuesday, 26 June 2018

1.5 CPD Hours

Tax and Family Trusts

Regular price: 99.00

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