Basic Hybrid Unit Trust

What is a hybrid trust? A hybrid trust is a mix between a discretionary trust and a unit trust. A discretionary trust is where the beneficiaries do not have a fixed entitlement or interest in the trust funds. It is therefore up to the trustees discretion to determine which beneficiaries are to receive the income […]

Launch of our video platform

We have recently been working through a range of education and information videos to support our partners or to give you some understanding of the issues that arise in the management of taxation or restructure issues. Understanding that some of the issues that arise are complicated and need further explanation, each video tries to cover […]

Investment of company funds in Hybrid Trusts

The Australian Taxation Office (“ATO”) has recently removed from its website legal database the edited text of a private ruling regarding the investment of surplus funds of a private company into a hybrid unit trust. It is unsurprising that the ruling has been removed, since the ATO had months earlier added the rider at the […]

Welcome to C&D Restructure

The team at C&D would like to welcome you to our website. Whilst the name is new the business remains the same. Lead by Craig Dangar, we continue to offer comprehensive support for our professional partners.