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SOME trusts access the 50% CGT exemption. If its a conventional family discretionary trust with no overseas beneficiaries and changes to the trust during the period then it is usually available. I have seen a complex issue where a trust makes a capital gain and couldn't distribute it as the...

This raises a withholding tax problem. Withholding tax must be paid or the loan deductibility can be at risk. This would have impacts on the overseas tax since the ATO will report to their govt tax agency (perhaps). Of course the loan must be calculated and paid and records retained that show...

You may have FIRB issues with this structure if the value of gifts could have paid for 15% or more of the new property. Easily detected. Penalty is severe and imposed on Trustee Directors. You would want legal advice on how to ensure the gift is documented so its not argued it is a loan or an...