The rules for testing whether a trust can utilise a prior year tax loss are complex.

This article provides tips and traps around accessing land transfer duty exemptions for the transfer of Victorian real estate from a trust to a beneficiary.

Funding buy-sell agreements via insurance policies is a favoured option. Advisers should consider the merits of holding these policies via trust structures.

Careful consideration of the identity of the appointor of a trust, and the scope of their powers, is essential in succession planning.

Regulation 13.22C unit trusts are an important structuring option for self-managed superannuation fund investments. However, is the administrative burden worth it?

While consistent with recent ATO views, TD 2019/D6 and TD 2019/D7 provide minimal clarification on the taxation of Australian discretionary trusts distributing capital gains to foreign beneficiaries.

Members and trustees of self managed superannuation funds (SMSFs) will sometimes become estranged because of disputes involving their family or business relationships.

Challenging death benefit payments from superannuation funds has followed four broad categories over the years. Interestingly, they have developed in relatively discrete time periods.

This article looks at what determines the tax residence of a trust and what the consequences can be from a change of tax residence.

Members and trustees of self managed superannuation funds (SMSFs) will sometimes become estranged because of disputes involving their family or business relationships.

In this paper I have firstly examined whether an SMSF can carry on a business.

This article provides an overview of the Commissioner’s long-awaited preliminary views on trust splitting provided in TD 2018/D3.

In modern trust structures and in the rapidly changing technological landscape, the ability of trustees to perform their fiduciary duties is being tested.

The lowering of the company tax rate to 27.5% for certain companies has implications not just for eligible companies, but also for trustees and beneficiaries of trusts.

The taxation of trusts and foreign benefi ciaries is complex. As the world globalises, what was an exception is now “the new black”. Reform is long overdue.

SMSFs (self managed superannuation funds) have been carrying on property development activities ever since SMSFs came into existence. Yet despite that there is still a common concern that such activities will cause the SMSF to become non-compliant, or subject to penalties, on the basis that such activities, and in particular undertaking a property development business, are prohibited.

This article discusses the nature of the trustee’s right of indemnity

One of the most significant consequences of the transfer balance cap is the effect it has on the payment of death benefits.

Will Monotti, Ed Skilton and Rob Jeremiah discuss as our population ages, wage growth stalls and younger people continue to struggle to enter into the property market.

The rules for the taxation of trusts are complex and in need of reform. A point that has been made many times since Hill J observed in Davis v FCT1 that “the scheme of Division 6 calls out for legislative clarification, especially since the insertion into the Act of provisions taxing capital gains as assessable income”.