Daniel Butler, director of DBA Lawyers, said if dealings are not done at arm’s length, section 295-550(5)(a) can result in ...
The ATO is increasing its scrutiny of family discretionary trusts (FTs) to ensure compliance with the family trust election (FTE) ...
Philippa Briglia, special counsel at Sladen Legal, said one of those is through absolute entitlement which is dealt with in ...
Daniel Butler, director of DBA Lawyers, said in a recent online update that developers will often set up a special ...
David Busoli, principal of SMSF Alliance, said whether such acquisitions can occur depends on the scenario. “If the unit trust ...
When talking about non-related unit trusts it’s important to understand how changes in the in-house asset test rules impact on ...
There are three foundational principles in modern Australian trust law that are universally true, and a recent legal decision highlights ...
Division 149 of the 1997 Tax Act is an anti-avoidance provision aimed at preventing access to tax free disposals of ...
Before bringing children into a discretionary trust, several things should be considered, a leading legal specialist has said.