When an investment company can be better than a family trust - The Australian Financial Review

The flexibility of dividends can be built in by issuing, in addition to ordinary shares, special shares that have no rights other than to be able to receive dividends.

For example, there are rules around lending money to shareholders. Money lent to shareholders can be treated as taxable dividends or loans subject to relatively high interest and principal repayments… [+2954 chars]

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