Harper News



Streaming trust capital gains and franked distributions: An overview

The ATO has stated that a trust's capital gains and franked distributions can, if not prevented by the trust deed, be streamed to beneficiaries for tax purposes by making these beneficiaries “sp...

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The process (and pros and cons) of ‘electing’ to be a family trust

Trusts are an important and very useful concept for managing one’s financial affairs, as well as estate planning. A trust is established whenever there is a separation of the legal ownership (...

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Trust essentials

Trust structures and their use can often be misunderstood – we demystify some of the jargon. Why use a trust? Trusts are commonly used to protect assets, as property and other assets that are ...

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Get your “personal service income” affairs in order for 2016

It is not uncommon for professional people who provide services to set up a separate entity to run their business, be it a trust, partnership or incorporated company.

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Going from sole trader to company

Whether you’ve been in business for years or you’re just starting out, choosing the right structure for your business is important. It is a consideration that is not only important from the start, but as your business grows and develops.

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Trusts 101: What are they, and how do they work?

<p>One of the big motivations for considering using a trust will be to protect assets. Property and other assets can be moved into a trust for protection from creditors, to maintain an estate until a beneficiary becomes old enough to have legal possession, or isolate valuable assets from a trading company that may be more exposed to litigation, for example

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The mechanics, and tax consequences, of insolvency

It is unlikely to be an aspiration for any individual or business owner, but the words “going broke” can still have unfortunate resonance — even though there are many instances where “fault” lies with circumstance rather than personal or even a business’s shortfall

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Streaming classes of trust income

Various aspects of the tax law relating to trusts have been the subject of long-term uncertainty. Some clarification was provided in the 2010 year High Court decision in the Bamford case, however the Tax Office indicated that the judgement of the court raised further issues, which it outlined in a Decision Impact Statement.

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