AYB339 Accountancy Capstone Business Structures Presentation on behalf ofAll Right Accounting Services Spoken by: Josh Rayner
Key Factors Considered for Selection
Discretionary Trust with Corporate Trustee Risk and Liabilities – Limited Liability Costs of Structure – Incorporate shelf company – Formation of trust deed. ; However – It is a non-reporting entity – No requirement for audit.
Discretionary Trust with Corporate Trustee Taxation Benefits – Ability to steam income. – Access to 50% CGT discount – Entitled to small business concessions Final Criteria? –