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Cooper Grace Ward
For those trusts that made a family trust election (FTE), getting trust distributions wrong can have major implications.
Cooper Grace Ward
Trustees who distribute capital gains to non-resident beneficiaries need to include these gains in assessable income.
Bennett & Philp Lawyers
An Australian trustee bears unlimited personal liability for all debts, liabilities and expenses incurred by the trust.
Norton Rose Fulbright Australia
This case will ultimately impact using discretionary trusts for asset protection, flexibility and succession planning.
McCullough Robertson
Because of increased audit activity, tax advisers should very carefully consider how to assist with trust distributions.
Cooper Grace Ward
SMSF trustees must be able to demonstrate that they could make decisions in accordance with their good faith duties.
Davies Collison Cave
While some Australians have been rushing to stockpile toilet paper and other essentials in response to the COVID-19 pandemic, others have been turning their minds to their will and other estate planning arrangements.
Cooper Grace Ward
These decisions are useful reminders on what an SMSF trustee must do when exercising discretion to pay a death benefit.
Davies Collison Cave
FPAD applies to any arrangement or transaction involving the transfer of an interest in Victorian residential property to a foreign purchaser.
Holman Webb
Testamentary trusts provide maximum flexibility, while allowing for the tax-effective distribution of capital and income.
Colin Biggers & Paisley
Discretionary trust deeds must expressly exclude foreign beneficiaries or stamp duty or land tax surcharges may apply.
Stacks Law Firm
Even if you don't have substantial assets, a legal will is extremely important, especially during these uncertain times.
Coleman Greig Lawyers
Timelines in the 2020 Bill are more realistic and give time to act to avoid the proposed changes to discretionary trusts.
Coleman Greig Lawyers
By having a trust deed drafted to suit your own particular needs, you can ensure that your trust will work when needed.
Stacks Law Firm
Transferring control of a trust can be complex, with a range of legal technicalities for the security of beneficiaries.
McCullough Robertson
Discretionary trusts owning Victorian land pay additional foreign purchaser duty if the trust benefits a foreign person.
Colin Biggers & Paisley
Capital gains tax consequences of trust split arrangements have been partly clarified but more clarity is required.
Williams + Hughes
A trustee's role is to administer the trust in accordance with the terms of a trust instrument, not to change the terms.
Cooper Grace Ward
A testamentary trust is established under a will, so does not come into effect until after the death of the will-maker.
Gilchrist Connell
The High Court has provided practical guidance as to when to lodge a caveat on property held by a bankrupt on trust.
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