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Notes Online Home 2026 Trusts Tax planning strategies when clients exit a trust structure

This chapter looks at tax planning strategies when clients exit a trust structure more specifically:

  • Maximising access to the CGT small business concessions for trusts prior to winding-up

  • Strategies and traps with distributing assets when vesting a trust

  • Traps and tips with settling unpaid trust distributions when vesting a trust

Chapters and Articles in 2026 Trusts