448 results found

Whether a trustee can make an effective distribution of capital from an asset revaluation reserve has been clarified.

An Australian trustee bears unlimited personal liability for all debts, liabilities and expenses incurred by the trust.

Did the trustee validly amend a trust deed to remove & replace the Appointor. Case highlights key risks in trust control & estate planning.

A testamentary trust is established by a will, therefore it does not come into effect until the death of the will-maker.

The QCA considered whether a disposition of property by a company after the commencement of its winding up was void.

The judge provided guidance on some key principles around a bankrupt trustee's right of indemnity out of trust assets.

The Australian federal government's 2026 Budget introduces significant changes to discretionary trust taxation, implementing a minimum 30% tax rate at the trust level from July 2028. While certain trusts including fixed trusts, charities, and existing testamentary trusts receive exemptions, new discretionary testamentary trusts face strict requirements limiting beneficiaries to individuals only. Understanding these proposed reforms and their implications for asset protection, estate planning, and business s

Transcript & link to video discussing whether Part IVA can apply to trust distributions.

OECD has recently released A Beneficial Ownership Implementation Toolkit which is discussed here.

This factsheet looks at key issues that SMSF trustees should consider when it comes to investing in a private business.

Discusses the regime, misleading & deceptive exemption, same breach time extension & consequential amendments.

Guide to help to establish a new medical practice in Australia.

A Discretionary Trust can be a tax-effective structure to build wealth for future generations.

The article is a quick guide to some common issues relating to securities and the Personal Property Securities Act 2009.

The case shows pitfalls in the way that the PPS Register requires trustee grantors to be identified by trust ABNs.

When agreeing or suggesting to undertake the role of Appointor, the advisor may be creating a fiduciary relationship.

Parents must explicitly document the nature and intention of any monies advanced to their children.