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Superannuation benefits sit outside of a Will and do not automatically form part of one's personal estate on death.

RSEs should keep a close eye on future developments from APRA and the Government in this politically-charged reform area.

Part 2 of this article gives some guidance on some key principles on the right of indemnity in a bankruptcy scenario.

PCG 2017/13 sets out the ATO's compliance approach for Option 1 loans which were entered into on or before 30 June 2011.

A trustee of a discretionary trust may be deemed to be a foreign person if a potential beneficiary is a foreign person.

Distributions of dividends from trading companies through family trusts into bucket companies would be less attractive.

If we don't have the trust deed, we don't know what the rules of the trust say.

The estate planning implications of changing the trustee of your family trust.

The Tax Commissioner indicated that a draft taxation ruling on section 100A of the ITAA 1936 will be released in 2022.

The Court may impose a constructive trust, where it would be unfair or unconscionable for a party to keep a benefit.

A discussion of the decision of Rares J in the matter of Australian Executor Trustees Limited v Provident Capital Ltd.

NSW Court of Appeal confirms good faith is essential for statutory derivative actions under s237(2)(b) of the Corporations Act 2001.

Whether a trust forms part of the property pool depends on the nature of a spouse's interest and their degree of control.

Trusts have been used to protect family or business assets, and they may not be as effective in a property dispute.

If a member loses capacity without an EPOA, it creates a time-consuming and costly challenge for the SMSF to resolve.

Assets held by an insolvent corporate trustee in its capacity as trustee may not be "property of the company".

A bankruptcy trustee has several powers and options to claim against a typical family trust or otherwise recover funds.