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Three safe harbour investment options aimed to ensure that a UPE of a company from a trust did not attract Division 7A.

The Court has ruled that taxpayers who are objects of discretionary trusts are subject to a four-year amendment period.

There are many types of trusts commonly used for commercial dealings, asset protection, privacy, tax efficiency or for succession planning

Buying a commercial property (warehouse, office building or retail space) is more complex than a residential property.

We discuss the decision in Fordyce v Ryan & Anor; Fordyce v Quinn & Anor.

Clarify your business relationship, as written contracts may not always be clear about who the contracting entity is.

From 1 July 2022, trust distributions will only be effective for tax purposes in certain circumstances.

This article provides an overview on trustee powers and responsibilities in relation to the sale of real estate in NSW.

The WA Court approved the remuneration, but deferred any decisions about trust distributions until after the High Court.

If complex legal issues arise in the administration of a company, liquidators can apply to the Court for directions.

Part 2 looks at "circulating assets" and what that means for receivers when handling the property of insolvent companies.

A creditor who receives a payment that could be an unfair preference, may not have to refund it to a trustee in bankruptcy.

Practical Compliance Guideline 2016/16 sets out the "safe harbour" for determining fixed trust status for certain trusts.

The Australian Government has announced significant revisions to its 2026 tax reform package following intensive consultation, including expanded small business CGT concessions, a new innovative business CGT discount for early-stage investors, and broadened exemptions for testamentary trusts. These adjustments respond to industry feedback while maintaining the fundamental architecture of replacing the 50% CGT discount with cost base indexation and introducing a 30% minimum tax on trust distributions.

The 2026 Federal Budget has introduced significant changes to how discretionary trusts, including testamentary discretionary trusts (TDTs), will be taxed. If passed, these changes have far-reaching implications for estate planning strategies that many families use to protect and pass on wealth.

NSW duty traps for trustees & custodians to consider before making statements that could expose the trust to ad valorem duty.

Bendel is an intriguing case that will have further developments.