Trust Structures Guide
Available now, with bonus online access
Now in its 5th edition, the Trust Structures Guide is still the leading resource on trusts that delivers clear explanations in plain English. This guide is written by practitioners for practitioners. Over many years the authors at Harwood Andrews have provided advice on the use of trusts and companies for business and investment structuring, asset protection, business succession planning and effective business operation. Structure diagrams and notes explaining how trust structures work and the benefits they provide have been developed and used in this publication for your benefit.
This new edition is fully revised and expanded to include new sections covering:
- Lost trust deeds
- Family trust elections
- Trustee beneficiary statements
- Tax deductibility of interest incurred to acquire an interest in a trust
- Investments in trusts by superannuation funds.brings you many new topics and published by the Taxation Institute for practitioners.
New material updated:
- New material on the legislative amendments to Division 7A of ITAA 36;
- New material on the small business CGT concessions in relation to the $6 million net asset test and the new $2 million turnover test;
- Updated analysis of the difference between income for trust law purposes and income for tax purposes in light of the decision in
- Cajkusic and the position of the Australian Taxation Office.
- All references to ATO ID’s TR and TD updated.
The good news for purchasers in 2008 is the bonus online access including one annual update. The following is included with this bonus offer:
- At-a-glance details on the full range of trusts
- Fully searchable text
- Structuring checklists
- Interactive flowchart to help you identify the right trust
- Links within the guide to related information
- Links to legislation
- Annual e-newsletter outlining latest developments.
To find out more or to sample two chapters of the guide, please visit the dedicated Trust Structures Guide website.
