Which Structure Flowchart Guide
This flowchart is merely a guide to illustrate some possible trust structures that may be appropriate in certain fact scenarios. It does not consider alternate structures such as companies, superannuation funds or joint ventures.
The guide addresses (briefly) issues of capital gains tax, trust losses, requirement for family and interposed entity elections, gearing, the number of investors, regulatory restrictions, non-assessable income and the ability to access capital gains tax concessions.
Although this flowchart may indicate a particular trust structure is appropriate, this should only be considered as a starting point. After consideration of all the material facts an entirely different structure may be more suitable.
 |  |