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A well drafted partnership agreement is vitally important, for taxation, commercial and business succession reasons.
Family Trust Elections (FTEs) offer a significant tax advantage to non-fixed trusts but are not appropriate in all cases.
The article identifies three important SBCGTC considerations that advisers should be aware of, when dealing with trusts.
By Mark Lowis
TD2013/D5 provides a detailed example of a DAS arrangement which the Commissioner would regard as "dividend stripping".