This loan was included in the calculation of assets for the MNAV test of eligibility for small business CGT concessions.

The appointor, sometimes called a guardian or principal, is the ultimate controller of the trust.

Increasingly, trustees in bankruptcy and liquidators are disclaiming property.

There are several considerations for trustees when determining the distribution of income & capital each financial year.

On April 12 2017 a very interesting decision by the Full Court of the Federal Court was handed down.

Whilst establishing a trust is simple, it is often not done properly.

When it comes to the requirements for BDBNs in the context of SMSFs, the provisions of the trust deed are paramount.

There are both tax and non-tax reasons when considering whether your trust deed needs to be updated.

Queensland's new Property Law Act extends the trust perpetuity period to 125 years, increasing flexibility for trust planning.

Public AFs must review all governing documents, distributions and investments to ensure compliance with the Guidelines.

The 2013-14 budget has once again proven to be a quiet budget for private clients, with few specific measures announced.

The PPSA may have succeeded in creating more uncertainty and difficulty than ever existed prior to its introduction.

The framework is now being rolled out over several years to give the construction industry time to adapt to the changes.

Make sure you are aware of your tax planning opportunities and responsibilities before the end of this financial year.

Discretionary trust deeds should be reviewed and amended where necessary in accordance with NSW Revenue Ruling G010.

The scope to attribute an advisor's purpose to a taxpayer is far more limited under section 100A than it is Part IVA.

Operators of Public Ancillary Funds have been requested by the ATO to lodge their 2012 Public Ancillary Fund Returns.

Before establishing a discretionary trust, consider specifically excluding foreign persons from being beneficiaries.

Video transcript & link to video discussing limited recourse borrowing trusts & whether your SMSF can use one.

A trust established to assist retrenched workers was a unit trust, on the basis of the expanded definition of "unit".