ESS/ESOPs and the general 50% CGT discount

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What is a trust, how are they taxed, and which one should you choose?

A trust is a relationship between: the trustee (who holds the legal title to trust assets for the benefit of the beneficiaries); and the beneficiaries (on whose behalf and benefit the trust assets are held). Are there different types of trusts? Yes. There are different types of trusts, for example: discretionary trusts; fixed trusts (including

What is a trust, how are they taxed, and which one should you choose? Read More »