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These decisions are useful reminders on what an SMSF trustee must do when exercising discretion to pay a death benefit.

An important factor in the success of the new CCIV is to make it an attractive alternative to the existing MIS regime.

The Supreme Court of Victoria has gone some way to solidify a consistent trend in three important insolvency principles.

A Court will consider the best interests of creditors and sanction conduct which may be of advantage to the liquidation.

Most unit trusts are 'fixed trusts' because unitholders do not have a 'fixed entitlement' to income and capital.

Summary of VCAT's recent decision - why the exemption in s36A was found not to apply & key issues to look out for in such transfers.

As trust splitting is likely to give rise to adverse tax consequences, it could be necessary to consider other options.

This factsheet looks at the limited recourse borrowing arrangements that can be used by SMSFs to invest in an asset.

Transcript & link to video discussing whether your company is a special purpose superannuation trustee company.

Transcript & link to video - from 1/8/25, Qld trusts may vest after 125 years, but deed terms & legal steps determine if extension is possible.

Supreme Court of NSW involved a binding death benefit nomination and a superannuation trustee.

Discretionary trusts can be caught up in payroll tax groups – even where the trusts are not carrying on a business.

The outcome of a recent case (where Cooper Grace Ward acted for the trustee) will have wide implications for SMSFs.

A trust was implied into a loan agreement, so that the loan moneys were not considered part of the bankrupt estate.

The decision found that the statutory scheme of priority did not apply to realisations from circulating trust assets.

As this recent AAT decision highlights, the taxpayer must provide evidence to prove that a section 99B exclusion applies.

The 2nd primary defence to s100A – to show there was no Agreement that could give rise to a Reimbursement Agreement.