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Australia
Colin Biggers & Paisley
An interest in partnership property before it is wound up is an equitable interest under a trust, but not a fixed trust.
McCullough Robertson
Trustees have until 31 December 2020 to exclude foreign residents as potential beneficiaries of NSW discretionary trusts.
Kells
If the trust does not explicitly exclude foreign persons as beneficiaries, the trustee is considered a foreign trustee.
Coleman Greig Lawyers
As a new financial year approaches, take time to review key aspects of your business to ensure a successful year ahead.
Colin Biggers & Paisley
Federal Court confirms the ATO view on taxation of capital gains made by the trustee of an Australian non-fixed trust.
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.
Bermuda
Carey Olsen
The C Trust (the Trust) was established in 1965 for the benefit of the Family. The Trust's terms provided that the protector held the power to appoint trustees.
Conyers
Following our alert of March 2020, providing an update about the amendments to the National Pension Scheme, we further update on amendments passed in Bermuda's House of Assembly on Friday 8 May 2020
Carey Olsen
Carey Olsen Bermuda partner Keith Robinson has been elected as a Fellow of the American College of Trust and Estate Counsel (ACTEC).
Canada
Bennett Jones LLP
In the June 2020 case of Bergler v. Odenthal, 2020 BCCA 175 [Bergler], the British Columbia Court of Appeal found that deathbed wishes created a "secret trust", ...
O'Sullivan Estate Lawyers LLP
In our previous blog, "Getting Ready for the New Trust Reporting and Disclosure Rules", we wrote about the new Canadian trust reporting and disclosure rules coming into effect in 2021.
Cox & Palmer
It has been said that nothing in this world is certain, other than death and taxes. Whether any given tax is ‘certain' can be debated (our tax team is here to help),...
Pallett Valo LLP
You've built a business plan for success. Now, it's time to build an estate plan for succession.
Field LLP
When many people think of signing a contract, the traditional picture is a meeting, a pen and paper, and handshakes at the end.
Cayman Islands
Carey Olsen
There is an old saying, attributed to the French Philosopher Voltaire, that 'doubt is not a pleasant condition but certainty is an absurd one'.
Walkers
South African trust law is based on the law of contract and particularly stipulatio alteri. This means the SA Trustee enters into an agreement with a settlor to hold trust assets for the benefit of the beneficiaries.
Carey Olsen
Many airlines around the world have been left reeling by the impact of the COVID-19 pandemic and even once travel restrictions and quarantine requirements ease passenger demand...
Carey Olsen
In this second instalment of our new Cayman Conversations series, Chris Duncan of Carey Olsen talks to James Long of Summit Trust about the role of the next generation of family members...
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