Tuesday, October 28, 2025

Does it get you where you wanna go … with a warranty (and indemnity)? **

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Previous posts have considered various aspects of warranties and indemnities (as usual, if you would like access to these and can not locate...
Tuesday, October 21, 2025

NSW implications for all changes** of trustee

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There is a specific provision of the New South Wales and ACT Duties Acts which require that, in order to qualify for the stamp duty exempt...
Tuesday, October 14, 2025

Sole trustees of a partnership of trusts: No Surprises**

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Posts over recent weeks have considered the issues surrounding whether a partnership exists where two or more trusts have the same corporate...
Tuesday, October 7, 2025

Sole trustees of a partnership of trusts: not so hard to explain**

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Posts over recent weeks have considered the issues surrounding whether a partnership exists where two or more trusts have the same corporate...
Tuesday, September 30, 2025

Anything goes?** - Partnerships of trusts using a common trustee

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Last week’s post considered the issues surrounding whether a partnership exists. One issue that is raised relatively regularly in this conte...
Tuesday, September 23, 2025

Shut the door**: yes, a partnership exists

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There are no statutory rules in the income tax law for deciding whether persons are carrying on business as partners. For tax purposes, a t...
Tuesday, September 16, 2025

Waiting for the day** where there is a maintaining trust records

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It’s surprising how often we are provided with an original trust deed for a trust that’s been around for 10 or 15 years and are asked to giv...