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  #   003-025 - Unit Trusts

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  A Unit Trust is different to a Discretionary Trust. This paper analyses the key attributes of a Unit Trust in layman's language. Many small business operators utilise a Unit Trust for their business operations. The paper includes a Flow Chart on the operation of a Unit Trust, together with standard ...[Read more](#hikashop_show_tabular_description)

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 A Unit Trust is different to a Discretionary Trust. This paper analyses the key attributes of a Unit Trust in layman's language. Many small business operators utilise a Unit Trust for their business operations.

The paper includes a Flow Chart on the operation of a Unit Trust, together with standard Minutes of Trustees' Meetings and is presented under the headings:

- Fixed Interest
- Payment For Units
- Uses Of A Unit Trust
- Similar To A Discretionary Trust - But There Are Some Significant Differences
- Settlor
- Trustee(s)
- Trust Deed
- Unit Holders
- Business Activities
- Appointor(s)
- Distribution Of Profits And Capital Gains
- Taxation
- Trust Losses and Bad Debts
- Unit Holders Accounts
- Trustee Meetings