Maximize the Benefits
of Your Trust

Trust law is highly complex and heavily audited. We ensure your trust operates securely, distributes income tax-effectively, and remains fully ATO compliant.

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Trust Formation
Trust Formation

Asset Protection Meets Tax Efficiency

Operating through a Discretionary Family Trust or Unit Trust provides unparalleled asset protection and flexibility in distributing income, but it requires meticulous annual compliance. The ATO heavily scrutinizes trust distributions and "Section 100A" reimbursement agreements.

At Elite Taxation Pty Ltd, we draft legally binding trust distribution resolutions before June 30, prepare the complex annual financial statements for the trust, and manage the flow of income to corporate and individual beneficiaries to minimize the overall family tax burden.

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WHY ELITE TAXATION

Strategic Trust Distribution

We model different distribution scenarios across your family group to ensure profits flow to beneficiaries in lower tax brackets, preventing the Trust itself from paying penalty tax rates.

  • Preparation of timely, compliant Trustee Distribution Resolutions before June 30.
  • Preparation of Trust Financial Statements and Trust Tax Returns.
  • Strategic advice on Family Trust Elections (FTE) and Interposed Entity Elections.
  • Management of complex Division 7A loan agreements for corporate beneficiaries.
  • Expert guidance on recent ATO crackdowns regarding Section 100A and adult children distributions.
Why Choose Elite Taxation Pty Ltd
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Frequently Asked Questions

Navigating trust compliance and taxation.

Under strict ATO rules, trustees must determine, document, and sign the trust distribution resolutions regarding how the year's income will be split BEFORE June 30 of that financial year. If you fail to do this, the Trustee may be taxed on the profit at the highest marginal rate (47%).

Generally, no. A trust is a "flow-through" entity. The trust distributes its net income to its beneficiaries, and those beneficiaries declare that income on their personal or corporate tax returns and pay tax at their respective rates.

Section 100A targets arrangements where a trust distributes income to an adult child (who pays low tax), but the actual money is kept by the parents (or another entity) for their own use. The ATO views this as tax avoidance, and we ensure your distributions reflect genuine economic flows.

No. Unlike a company or sole trader, a trust cannot distribute capital or revenue losses to its beneficiaries to offset their other income. Losses are trapped within the trust to be carried forward and offset against the trust's future profits.

In a Discretionary (Family) Trust, the trustee decides annually who gets what percentage of the profit. In a Unit Trust, the profit MUST be distributed strictly according to the percentage of "units" (like shares) a beneficiary holds. Unit trusts are generally used for joint ventures with non-related parties.

Secure Your Family's Wealth

Speak to our specialists about optimizing your trust accounting and securing your assets.

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