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.
Special Disability Trusts (SDTs) can be an important estate planning tool for families seeking to provide financial security and structured ...
For SMSFs investing in trust structures, it is important to ensure the issue price of new units are based on ...
A key aspect of the superannuation regime is the statutory and common law right for beneficiaries to seek court review ...
There are lessons to be learned from the recent case of Goldenville Family Trust v Commissioner ARTA 1355.
A number of court rulings have highlighted that sole director companies can only make distributions by way of resolutions, a ...
This decision of the Victorian Supreme Court provides Judicial guidance in response to an application for advice by the Administrator ...