请教下在事务所里面工作的高人们,下面的结构是否适合大型的家族企业,有什么利弊
Family Trust作为母公司的股东,每年从母公司中分配franking dividend给家族的beneficiaries
Company A作为母公司(控股公司)或者直接运营business
其余的子公司的股权100%的被company A 控制,最后母公司和子公司组成一个consolidation group for tax purpose
评论
1. From an asset protection point of view, trust B should be avoided from earning income from other sources.
2. If the company confers an economic benefit on a shareholder or an associated person of the shareholder that is not by way of declaring a dividend, Division 7A could operate to deem an unfranked dividend.
3. If Company is a large proprietary company, ASIC requires the financial reports to be audited every year.
4. Family Trust Election may be required if franking credit is large.
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