1️⃣ Back to Basics 家庭信托投资结构解释 2️⃣ Top 5 myths about family trust 家庭信托5大错误解读 3️⃣ 6 ways to use family trust for tax savings 家庭 4️⃣ 信托节税5大优势 5️⃣ 5 pitfalls when using family trust for 6️⃣ investments 使用家庭信托投资的5大陷阱/注意事项

1. FAMILYTRUST
TAXESSENTIALS
由AURA和FORTUNENOTE财富笔记会计事务所联合主办
18 Oct 2019
Level 4, 300 Adelaide St
WHATINVESTORS
SHOULDKNOW
fortunenote
家庭信托税务讲座

2. WHAT'S
COVERED
Back to Basics 家庭信托投资结构解释
Top 5 myths about family trust 家庭信托5大错误解读
6 ways to use family trust for tax savings 家庭
信托节税5大优势
5 pitfalls when using family trust for
investments 使用家庭信托投资的5大陷阱/注意事项
Fortunenote
由AURA和fortunenote财富笔记会计事务所联合主办

3. Back to Basics
家庭信托投资结构解释
family(discretionary) trust
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The key concept to understand is that a trust is a
relationship between the trustee, the trust property
and the trust beneficiaries. The terms of the
relationship are defined by the trust deed and the law.
The trustee is obliged to administer the trust
property for the benefit of the trust beneficiaries in
accordance with those terms.

4. Fortunenote
由AURA和fortunenote财富笔记会计事务所联合主办

5. Back to Basics
家庭信托投资结构解释
Fortunenote
由AURA和fortunenote财富笔记会计事务所联合主办
Appointor/(s)
Settlor
Trust Deed
Trust Deed amendments/variations
Trustee(Individual VS Corporate)
Beneficiaries
The definition of ''income'' in the trust deed

6. Top 5 myths about family trust
家庭信托5大错误解读
家庭信托有资产保护的功能,将财产放到家庭信托下,
以防婚变导致的财产分割
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由AURA和fortunenote财富笔记会计事务所联合主办
将海外的父母和亲戚也加入到家庭信托,将部分的收入放到
他们头上进行税务优化
不管是做生意还是买房,成立个家庭信托就不用交税了
家庭信托即是自己的公司,反之亦然
我有自己的有限责任公司&购买相关保险，不用建立家庭信
托来资产保护

7. 6 ways to use family trust for
tax savings
家庭信托节税5大优势
family trust下的家庭内部人员工资payroll的简化操作
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利用家庭掌控的其他公司作为受益实体(beneficiaries)，
将税率限制在30%以下
灵活的家庭生意/投资收入分配,将税务优化

8. 6 ways to use family trust for
tax savings
家庭信托节税5大优势
Fortunenote
由AURA和fortunenote财富笔记会计事务所联合主办
家庭资产保护
家庭生意/财产的灵活传承,减少不必要的transfer duty和
capital gain tax
通过family trust elections简化family trust家庭
内部之间实体的累积loss抵税

9. 5 pitfalls when using
family trust for investments
使用家庭信托投资的5大陷阱/注意事项
Fortunenote
由AURA和fortunenote财富笔记会计事务所联合主办
以个人名义从银行/其他金融机构借款融资,然后投入到family
trust，报税时将融资成本和贷款利息进行申报抵税
只单一考虑family trust的节税优势,并没有考虑到和银行
贷款时可能遇到的阻碍
为达到税务优化目的,名义上将family trust income分
给自己的父母/亲戚/海外亲戚/自己掌控的公司&其他
family trust，然并没有实质支付

10. 5 pitfalls when using
family trust for investments
使用家庭信托投资的5大陷阱/注意事项
Fortunenote
由AURA和fortunenote财富笔记会计事务所联合主办
No year end trust income resolution -有可能导致
ATO征收惩罚性税率47%
Land Tax - 在family trust下的昆州土地价值超过
$350,000开始征收, 每年6月30日都会评估征税. 税率在
1.5%-2%累进式

11. THANKYOU!如有其它相关税务问题,可用以下联系方式提问
Office (07) 3102 4985
Mobile 0433 738 155 Morgan
Email info@fortunenote.com.au
工作微信ID Fortunenote
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由AURA和fortunenote财富笔记会计事务所联合主办
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agent number 79547003, FT Morgan Financial Services Pty Ltd is a CPA Practice. Liability limited by a sche
me approved under Professional Standards Legislation
Disclaimer
This paper is intended for information purposes only and should not be regarded as tax advice. Specialist
advice should be obtained before acting on any issue dealt with in this paper