Investor
Choosing the right investment structure
Own name, joint names, trust or company? We explain the tax effect of each, so you can decide with your solicitor and plan for your family.
Rated 5.0 out of 5 from 25 Google reviews · Chartered accountants · Registered tax agent
Property investment structure advice
The right property investment structure depends on your income, your family, your plans and the risks you face. We compare the tax effect of each option, including income tax, capital gains tax and Victorian land tax and duty, and explain what it costs to set up and run. Your solicitor prepares any legal documents and advises on legal protection.
The rules are changing. From 1 July 2027, enacted laws change negative gearing and capital gains tax for many investors, with transitional protections and exceptions. Separately, the government has proposed a 30% minimum tax on discretionary trusts from 1 July 2028. That proposal is not law yet.
Is this you?
You’re buying your next property and not sure whose name to put it in.
You run a business and want to explore ownership options and their tax effect, with your solicitor assessing legal risk.
You want to plan how your property and investments pass to your children.
What we do
Choosing a structure
- Tax comparison of own name, joint names, family trust, unit trust and company ownership
- Victorian land tax and duty effects, including trust surcharge rules, foreign purchaser additional duty and the absentee owner surcharge where relevant
- Company and family trust set-up, including the documents, registrations and the identity checks the law requires
Running it each year
- Accounting and tax returns for your trust or company
- Trust distribution planning and help with trustee resolutions by 30 June, or earlier if the deed requires
- Reviews as your family, your properties and the law change
Setup Right
Before you buy: a 60-minute session, then a written summary covering whose name to buy in and whether a trust or company suits you. $600 + GST ($660 incl. GST), credited in full against your first-year fees if you go ahead within 60 days. Set-up prices are on our Pricing page.
We provide tax and accounting advice, including on the tax and compliance side of super. Legal documents come from a specialist legal document provider or your lawyer, and we don’t give legal advice. Financial product advice, including recommendations to set up or switch to an SMSF, comes from an appropriately authorised financial adviser. We don’t recommend or arrange loans.
Asset protection
If you run a business or work in a profession with legal risk, how you own your home and investments can matter if something goes wrong. We explain ownership options and their tax effect. Your solicitor assesses their legal suitability and the protection they give.
- Review who owns what: you, your partner, a company or a trust
- Compare the tax effect of the ownership options your solicitor considers for managing business risk
- Coordinate tax planning with the asset protection and estate plans prepared by your solicitor
Family wealth
A suitable structure may help your family hold investments and distribute income within the tax rules. How wealth passes on depends on ownership, the trust documents and your estate plan. We advise on tax and accounting and coordinate with your solicitor.
- Family (discretionary) and unit trusts
- Tax rules for distributions to children under 18
- Tax and accounting aspects of succession planning, working with your solicitor
- The tax and accounting effects of how your structure works with super, with any financial product recommendations from an appropriately authorised adviser
Your accountant in Carnegie
Angkor CA was founded in 2018 by Hy Seng, who has worked in accounting since 2013. We’re based in Carnegie, we explain things in plain English, and we speak English and Khmer.
Frequently asked questions
Should I buy in my own name, a trust or a company?
There’s no single best structure. Owning in your own name or joint names is often simpler, and eligible Australian resident individuals can currently access the 50% CGT discount after at least 12 months of ownership and deduct an allowable rental loss against other income. A discretionary (family) trust may offer flexibility in distributing income, subject to its deed and the tax rules, but losses can’t be distributed, and running costs and Victorian land tax may be higher. A company pays tax at its company tax rate and generally can’t use the CGT discount, and further tax may arise when profits are paid to shareholders. From 1 July 2027, new laws change the CGT discount and negative gearing for many investors, which can change this comparison. We compare the numbers for your situation.
Is a trust the best way to protect my assets?
Not necessarily. A trust may help manage some ownership risks, but the protection depends on its terms and your circumstances. Costs and Victorian land tax may be higher. We explain the tax effect, and your solicitor assesses the legal protection.
Can I move a property into a trust or company later?
Usually you can, but changing the legal or beneficial ownership can trigger capital gains tax, even if no money changes hands, and Victorian duty, often based on market value. Exemptions or rollovers may apply, and the new owner’s land tax and foreign or absentee status also need checking. Talk to us and your solicitor first.
When do trust distributions need to be decided?
Trustees generally need to make their resolution by 30 June each year, or earlier if the trust deed requires. We help you plan the distribution before then.
Can my trust pay my children?
Most investment income distributed to children under 18 is taxed at special higher rates. Exceptions apply for some children and some types of income, including certain income from a deceased estate. We check the source of the income and the conditions.
Is there inheritance tax in Australia?
Australia has no inheritance or estate tax. However, income tax or capital gains tax can arise when an estate is administered, on some transfers or later sales, and on some super death benefits. Exemptions may apply. Your solicitor prepares your will, and we advise on the tax.