如题，最近在了解family trust 的事，有没有大侠可以详细的解读。对一般的小生意有多大的好处？谢谢
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General Advantages and Disadvantages of a Trust Structure
DISCRETIONARY TRUSTS
Advantages:
- Flexibility with income and capital distribution
- Tax planning can be done
- Small business concessions access
- The 50% CGT discount is available
- Asset protection against bankruptcy and or creditors
- Simple to wind up
- Can pay salaries and wages
- Can provide superannuation for principals
- Succession planning is possible
Disadvantages:
- Distributions must be in accordance to the Truest deed Trust Deed
- There is a risk of resettlement when beneficiaries added
- Losses cannot be distributed
- Could be complex for clients to understand the concepts of âtrustâ
- More costly than individual or partnership to operate
- Trustees can be personally liable for some debts of the trust
- ATO can treat trust as anti-avoidance attempt
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每家情况不同的，问你的会计师最合适了
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谢谢，对于disadvantages 里面的第二条和第三条能不能具体的说说呢。
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会计师说的都是好的方面，关于弊的方面都不聊，催着缴钱呢
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第二条主要是新旧TRUST DEED 的变更，受益人的变化
可能造成CGT的问题。
第三条很简单，就是亏损只能留在TRUST，不可以分给受益人
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请教最后一条 ATO can treat trust as anti-avoidance attempt
本身很多trust就是拿来避税的，比如把收入分到低收入的受益人身上，这个disadvantage怎么理解呢
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还有人说对遗产有好处，请教Lenny会计师，有这回事吗？
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ESTATE PLAN有好处
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谢谢。等咱有了钱，也用family trust.
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学习了
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