Tax Bites

Property acquisition with a syndicate of investors

21st January 2013

  • Acquiring property in a Self-Managed Super Fund (SMSF) can be great from a tax perspective.  But what if you are investing with a syndicate of investors and the use of a SMSF isn't viable or desirable?
  • Consider a structure using a partnership of discretionary trusts (with corporate trustees).
  • With this structure you can (1) pass through tax preferred capital works and depreciation deductions without triggering a capital gain, (2) maintain access to the 50% CGT discount, (3) maintain access to the Small Business CGT exemptions (where they would otherwise be available), (4) inject income into the trust to soak up losses, and (5) stream income.
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About Tax Bites

Tax Bites are general in nature and are not a substitute for specific advice. They are the opinion of Tax Advisory Specialists, and the ATO or the Courts may take a different view. They are not updated for changes in the law or the interpretation of the law since publication.


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