One of the benefits of a negatively geared property investment is the ability to deduct the losses incurred against other income. For this reason many investors register property investments in their individual names. Although this achieves their tax objective it does not provide tax flexibility nor asset protection objectives, which are available in a trust structure. It’s worth gaining a good understanding of the pros and cons of a trust structure before making the decision.

The changes to superannuation announced in the 2006 federal budget have been legislation and commenced on 1 July 2007. Some of the opportunities and changes to superannuation are summarised below: