Tuesday, May 28, 2019

Superannuation nominations – here we go again**

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Several previous posts have considered various aspects of superannuation nominations and the payment of death benefits 1) ...
Tuesday, May 21, 2019

Is it the end of the trust as we know it?**

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A critical aspect of every trust is the period for which a trust can last – often referred to as the perpetuity period or the vesting da...
Tuesday, May 14, 2019

Sunny Afternoons - Counter-intuitive Tax Planning **

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We had an adviser recently wanting to explore having a client make distributions from a family trust directly to a superannuation fund. ...
Tuesday, May 7, 2019

Is death (not) the end**; or can a will be varied after death?

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One of the significant distinctions between a family trust and a testamentary trust is that the ability to vary a testamentary trust is...
Tuesday, April 30, 2019

Unit trusts and excluding trustee Liability**

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When establishing a unit trust structure, it is important to ensure the deed is properly crafted to expressly limit liability of the u...
Tuesday, April 23, 2019

Oops! … I did it again**: amending existing agreements

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An issue that often arises is the desire to amend an existing agreement, with effect from a particular date – regularly that date will ...
Tuesday, April 16, 2019

How does it feel** - when a deed of rectification causes a resettlement?

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Recently we revisited a Tax Office private ruling in relation to a decision by the trustee of a discretionary trust to rectify a trust...