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In what circumstances would I need a Fixed Trust?

 

This will be dependant on the specific client situation, and if you are unsure it is recommended to seek specialised legal advice. However, it is common for a Fixed Unit Trust to be established so as to benefit from:

  • The ability to pass franking credits to unit holders;
  • The ability for the trust to carry forward tax losses (only required to pass the 50% stake test and the income injection test);
  • Ease of deductibility of borrowings.
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