Investment Structures

Ownership and Investment Structures for Property Investors and Business Owners – for Improved Asset Protection, Flexibility, Longevity & Control.

For more than 25 years, Chan & Naylor has developed a wealth for life approach as a result of our partners’ passion for property investing and business enterprise.

Our property specific and business specific investment structures are designed with advanced features – unique to Chan & Naylor – that caters specifically for property investors and business entrepreneurs who want to grow and protect their wealth.

We’ve made significant investments in research and product development to provide property investors and business owners unique advantages through our advanced trusts and structures.

At Chan & Naylor, we focus on improving four key areas – for property investors and business owners – that other comparable investment structures, don’t adequately cover:

  • Asset protection for better risk management.
  • Flexibility for improved cash flows, income / loss distributions and optimised Tax Planning.
  • Longevity for preservation and transfer of wealth from generation to generation.
  • Control for more effective wealth creation strategies.


Our range of investment structures suits a variety of asset classes and investment requirements:

  • Property Investor Trusts® for individual property investors
  • Tailored structures and agreements for joint venture property developers.
  • Flexible business ownership and operating structures for: small business owners, medical professionals, family operated businesses with commercial property and other assets; and larger businesses with multiple business partners.
  • Enterprise structures for entrepreneurial individuals with multiple business entities and complex investment portfolio including property and shares.
  • Specialised solutions for medical professionals operating a medical practice.
  • Ownership structures for multi-million dollar estates requiring complex estate planning and asset protection measures.


You can benefit from Chan & Naylor’s expertise in property and business, whether you are a first home buyer or a seasoned investor, a start-up business owner or have an established business – we are uniquely positioned to provide nationwide support and cutting edge tax and financial advice.


Call us on 1300 250 122 or submit an online request for one of our financial advisers to call you back.

Request Your Free Phone Consultation

  • Asset Protection

    At Chan & Naylor we have developed four asset protection strategies, to adequately protect assets – in relatively small to much larger portfolios from a successful lawsuit against individuals that control those assets. There are various asset protection strategies depending on how many assets you own and in which ownership structures (i.e. the name on the title deed).

    Download our guide on How to Protect Assets in your Personal Name without Triggering Taxes to learn more about the benefits of Chan & Naylor’s unique asset protection systems:

    • Equity Shift™ is a solution allowing individuals to shift the equity of the asset from an unsafe environment to a much safer environment, such as a property investment trust;
    • Equity Bank Trust™ is a specially designed arrangement to assist clients with a more substantial asset base by protecting an individual’s net wealth, not the bricks and mortar of the assets.
    • Family Estate Agreement™ an advanced legally binding document to move ownership of your assets to a specially designed bloodline trust for improved asset protection in the event of death or legal action.
    • Business Restructure Trust™ a complex strategy for estates with significant assets including business assets and property.

    how to protect assets or property in personal name -Ken Raiss Chan & Naylor

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    Chan & Naylor property investment trusts have advanced asset protection and estate planning features built in, including specific clauses that only allows future trustees and/or beneficiaries to be of bloodline descent from the person who originally set up the trust (you). This means that any in-law(in current and future generations) won’t be able to get their hands on your assets–even in family law court disputes – only your bloodline relatives are eligible to control and benefit from the assets held in the trust.

    To find out more about Chan & Naylor’s asset protection strategies, Click here to Download our Asset Protection E-Book Now.

    Need advice on how you can protect assets in your personal name? Click here to request a Free Phone Consultation to get a personalised appraisal of your asset protection needs.

  • Flexibility
    • for Property Investors

      Chan & Naylor has ownership and investment structures for improved flexibility to benefit property investors with either negatively geared or positively geared properties.

      The Chan & Naylor Property Investor Trust ® is a purpose built property investment trust for property investors. The Property Investor Trust® is fully flexible and allows anything from full discretionary distributions to fixed entitlements, depending on the circumstances at the time of property purchase. This means that if a property is initially cash flow positive, then net rental income can be distributed between family members.

      Alternatively, if initially negatively geared (i.e. the total cost of keeping the property is greater than rental yield) but estimated to become positive in the very near future, then the initial losses are accumulated and once positive, cash is paid as a non-taxable distribution until all the losses are fully depleted and then the positive distributions are taxed in the hands of the person/s which you choose
      to distribute to. This flexibility would also be available for any capital gains.

      Certainty of Interest Deductions:
      For property investors with a negatively geared property wanting to claim interest expenses as a tax deduction the Chan & Naylor Property Investor Trust® is a great vehicle to hold a property investment in. The PIT® is Australia’s only ATO approved Property Investment Trust giving PAYG taxpayers certainty of tax deductibility for the interest incurred on debt on a negatively geared property.

      Chan & Naylor’s ATO Product Ruling (PR2014/15) on the Chan & Naylor PIT® allows investors the flexibility to claim the interest expense against their personal wages, even though the property is held in a Trust. Chan & Naylor is the only firm in Australian history to have received such a Product Ruling. Only with Chan & Naylor’s expertise and the correct usage and administration of our purpose built property investment trust for property investors, can you have certainty and flexibility in claiming interest tax deductibility on negatively geared properties

      – no other firm can provide such a certainty backed by the ATO.

      Another added benefit for property investors is that the Property Investor Trust® has its own Land Tax Threshold (not in NSW) giving investors the flexibility to legally reduce tax. For investors with properties in NSW, wanting to claim Land Tax Threshold, then a Fixed NSW Property Trust™ may be the appropriate solution for you.

      Alternatively, property investors(or business owners) looking to buy positively geared property who want flexible distributions to nominated beneficiaries in regards to the rental income, may want to consider using the Chan & Naylor Business Enterprise Trust™.

      The BET™ is a Discretionary Trust with advanced capabilities giving flexibility in that the trust itself is not taxed but distributions are taxed in the hands of the recipient at their marginal tax rate , allowing for flexible distributions to beneficiaries with the lowest marginal tax rate; and even allowing a distribution to a “loss entity” to yield a pre-tax benefit from the distribution(if in line with normal tax rules).The BET™ can allow for beneficiaries to be either individuals, family operated businesses or other similar entities to the BET™.

      Need greater flexibility in your investments for improved cash flow and legally reduced taxes? Submit Your Request for a Free 10-15 Minute Free Call with a Chan & Naylor Partner to discuss your needs.

    • for Property Developers

      Chan & Naylor can assist clients with relevant agreements and ownership structures, to allow two or more investors to work together (i.e. pool resources in a joint venture development) and later part ways in a tax effective way without negatively impacting the other party.With the correct name on title / ownership structure, and appropriate partitioning agreements up front with a clearly defined exit plan, there will be significantly less hassle and reductions in tax liabilities when one party choses to sell and ‘cash out’.

      The Chan & Naylor Business Enterprise Unit Trust™ is particularly useful for those wanting to buy property with others and require specific allocations or ‘fixed entitlements’ between people or entities–which would usually reflect the proportional investment from each party.

      Ken Raiss, a director of Chan & Naylor has written an E-Book with a checklist of issues to consider when working with others to buy property. Download your free copy here to learn more.

      Chan & Naylor can advise clients on all the tax issues, financing, cash flow and asset protection considerations in regards to joint venture property ownership and developments; if you deed strategic advice then you can click here to request a complimentary phone call with a Chan & Naylor Partner to discuss your situation.

    • for Business Owners

      It is critical for any business to operate in the optimum structure taking into
      account, the needs for: asset protection, estate planning, complexity, flexibility and stakeholders.

      The Chan & Naylor Business Enterprise Trust™ (BET™) is a business specific Trust
      with discretionary capabilities. It is a flexible business structure with advanced
      asset protection and estate planning features such as Lineage Clauses and No Vesting Date. The BET™ provides an efficient and effective operational and functional support for people operating a business either in a single family or with third party partners (requires additional documentation). The BET™ is an ideal structure for family owned generational businesses.

      The Business Enterpr ise Unit Trust™ (BEUT™ ) are for those who want to:

      • Run a business or buy property with others and require specific allocations or ‘fixed entitlements’ between people or entities.
      • Run their business with multiple unrelated parties or entities with specific ownership rights.
      • Have the ability to sell as little or as many Units and different Unit classes to new unit holders (i.e. new business partners).Note any CGT or Stamp Duty implications.
      • Determine which types of units are sold/issued, thereby controlling the beneficial ownership of each Unit Holder: Income Units (entitles holder to net income only), Capital Units (entitles holder to net capital only) or Ordinary Units (entitles holder to both net income and net capital). Note: Specific allocations
        required if interest on borrowings are to be deductible.
  • Longevity

    Did you know that typical Trust Deeds have a built in Expiry date? The most common trusts in Australia have a vesting date of 80 years, which means that after which time, the validity of that trust would cease which means a forced sale of all the assets that would trigger several state and federal taxes (e.g Capital Gains Tax and Stamp Duty) to the intended beneficiaries of that trust, should they wish to keep control of those assets through transferring ownership to another entity be it personal name(s) or other structures.
    At Chan & Naylor we appreciate that property is a long term asset and one which could be passed on to children, so the notion of a forced cessation triggering huge taxes was appalling to consider. All Chan & Naylor proprietary trusts has NO VESTING DATE, and as far as we understand we have seen no other Trusts with a similar benefit.

    Something so simple was never considered important to most lawyers and accountants, yet if it is you who live that long or your children, then the notion of a huge taxation bill should not be part of your wealth creation expectations.
    All Chan & Naylor Trusts and Structures are built to last.

    This coupled with our built-in lineage clauses, means that your family estate and business enterprise can be preserved within the family bloodline and passed down safely from generation to generation.

    Your descendants would be forever grateful you used a Chan & Naylor Trust Deed:

    • Equity Bank Trust™
    • Property Investor Trust®,
    • Business Enterprise Trust™,
    • Business Enterprise Unit Trust™
    • Business Restructure Trust™
    • Medical Centre Trust™
  • Control

    “Control everything, but own nothing”

    The concept of a Trust is such that you have the control but not ownership of the assets. The decisions relating to a Trust are made by the Trustee (or directors if a company is used as Trustee).

    Control can therefore be passed on by changing Trustees or Directors of the Corporate Trustee. The change of directors does not normally trigger either CGT or Stamp Duty. The new directors will then make decisions on Trust distributions where discretion is available.

    All Chan & Naylor Investment Structures puts you, the investor, in control. You can choose who benefits from your wealth while you’re alive (beneficiaries) and who gets to control your wealth when you pass away.

    We take a holistic approach and consider all the tax implications, asset protection and estate planning issues that relate to your circumstances and investment plan.

    Chan & Naylor recommends specialised ownership structures via Trusts and certain agreements as it has the ability to offer greater flexibility and control over assets, improves asset protection and allows for assets to be passed on to the next generation with minimal or sometimes nil tax liability.

    For example, Chan & Naylor Testamentary Trusts, including applicable Family Estate Agreements, allows you to safely pass your assets on to the next generation–in line with your wishes-in a safe tax effective environment.

    With the right ownership strategy and investment structures, you can have complete control of who benefits from your wealth, and when.   –Submit your Request for a Free Call today.


    Control Your Super 

    For clients wanting to control their wealth and provide a more comfortable lifestyle in retirement, a Self Managed Superannuation Fund (SMSF) is a great strategy to consider as it allows for greater leverage and direct control of the investment strategy for your own retirement.

    With assistance from an experienced Financial Planner, an SMSF can be set up to allow four members (family or non-related members) to exert direct control over the investments in the fund as opposed to Retail and Industry Funds that simply do not allow individual members to choose which investments are made. Retail and Industry Funds are also tied to the performance of the Stock Market and many would recall the huge dent to their retirement savings made by the GFC in 2008.

    On the other hand an SMSF can buy investment properties (which is widely accepted to be a safer asset class in the long term) using borrowed monies as well as other investments as part of a balanced risk portfolio. Even cash reserves within an SMSF can be used to do cosmetic renovations to those investment properties, which directly impacts the value of the asset, thus giving you control beyond market forces and assists in growing your nest egg for retirement.

    We have an experienced team of independent non-bank-aligned financial advisers that understand how to establish and enhance SMSFs with personalised financial advice and written financial blueprints for your investment strategy. Contact Chan & Naylor Wealth Planning today to discuss your ideas and future plans.

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