The ATO argues that certain trust distributions actually fall within the scope of the reimbursement agreement provisions.

Federal Court confirms the ATO view on taxation of capital gains made by the trustee of an Australian non-fixed trust.

The Salvos won on appeal against the Commissioner who denied an exemption from stamp duty on a real property acquisition.

Despite the new TD 2012/21, caution should be exercised when amending a trust deed and only considered when necessary.

Draft determination TD 2018/D3 says that trust split arrangements of the type described will cause a CGT event to arise.

Transcript & link to video discussing what a unitholder agreement is and whether you need to have one.

Trust cloning is a Queensland strategy, to transfer an asset from one trust to another, using a declaration of trust.

There are quite a lot of things for trustees of SMSFs to deal with when a member of the SMSF dies.

Public ancillary funds must comply with new guidelines formulated by the Minister to prepare PAF returns for assessment.

If your RTO is a trustee, a quick restructure may be in order to be an Approved Course Provider of VET Student Loans.

A business licence is an effective tool for advisors and retains flexibility for clients to respond to future changes.

This article looks at setting up a trust, and the pros and cons of a trust structure - when starting a business venture.

This Court application was pursuant to a section of the Qld Trusts Act, identical with s89 of the Trustees Act in WA.

Trustee discretion - what decisions of trustees involve discretion and what happens when the trustee gets it wrong.

Discusses a negative gearing trust structure - what they are and when they are appropriate.

Perpetuity period for trusts extended from 80 to 125 years - new opportunities for intergenerational wealth management & tax planning.

Testamentary trusts can also be used for potentially significant tax savings, a benefit to high net worth individuals.

As a matter of commercial risk management, a small business should consider these steps to avoid any legal confusion.

A recent case provides a timely reminder of the obligations and duties of trustees who hold property in their names.

Discretionary trusts cannot be transferred under a Will. Tips for passing control of trusts.