Tuesday, May 27, 2025

How soon is now ** (or ‘as soon as practicable’)?

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Last week’s post considered the phrase ‘as soon as practicable’ in light of the 2017 superannuation changes. Regulation 6.21 of the Superann...
Tuesday, May 20, 2025

To cut a long story short** In conclusion - 1 related issue

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Subject to the terms of the relevant trust deed, a change to the appointor or principal provisions should have no adverse revenue consequenc...
Tuesday, May 13, 2025

Changing an appointor - just like (starting over**) - or changing a trustee; simple! (in theory ...)

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A previous post explored the key revenue issues in relation to changing the trustee of a discretionary trust. An equally important and rela...
Tuesday, May 6, 2025

One way or another** way to convert water into wine - trust to company rollovers

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The vast majority of rollovers available under the Tax Act relate to transactions between companies. There is however a series of transactio...
Tuesday, April 29, 2025

Converting water into wine (or family trusts into fixed trusts) is way cool**

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Previous View posts have considered various aspects of fixed trusts. For a myriad of structuring issues, one issue that appears to be raised...
Tuesday, April 22, 2025

Another (one bites the dust**) & permutation on reading the deed - regulating family trust assets via wills

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The View post last week considered aspects of the probation on a trustee fettering its discretion. One related issue that we see arise from ...
Tuesday, April 15, 2025

When a fettering of trustee discretion is obscured by a 90-Mile water wall**

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A recent View post mentioned the principle in relation to the probation on a trustee fettering its discretion. Arguably the leading case ex...