梁志超 … 在 2019年 10月提交有關信託論文, 給英國倫敦 “The Society of Trust and Estate Practitioners”, 認証通過。全文三千字。

Question 6: Business Succession Planning for STEP 4 October 2019 Submission Session (Completion Date: 25 September 2019)

  1. This essay responds to question 6 in the STEP 2019 topic list, which requires a discussion about business succession planning in the context of discretionary family trust.

My response addresses the 3 elements of the question:

i) the elements that should be considered in the trust deed, so as to shelter any trustee liability in the conduction of the operating business

ii) the factors that the trustee should consider during the trust administration about the underlying operating business

iii) the reason why a trust, in the form of a discretionary trust, could be a valid succession planning tool from an Australian tax law perspective.

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