Trusts

ClearLaw articles are up to date at the time they are published. Old articles are not updated to reflect changes in the law.

ClearLaw articles relating to trusts

Plain-language: Generally, the articles are drafted by the relevant lawyers from Maddocks, and then reviewed by us. You will notice that they are clear, simple and easy to understand. It's the hallmark of the Cleardocs brand. It's what we do.

Feel free to browse the collection of articles below.

Published Title
Nov 2016 Do you know if your trust is a "fixed trust"?
Nov 2016 SMSF trust deed updates
Aug 2016 Preparing a trustee's minute: discretionary (family) trusts
Jul 2016 Family trusts mix well with SMSFs
Jun 2016 Land tax criteria for unit trusts in NSW
Jan 2016 Winding up a discretionary trust
Jun 2015 Planning for vesting dates
Mar 2015 Tax issues for trusts — essential reading for all trustees
Oct 2014 Vesting dates of discretionary trusts allowed to be changed to avoid potential tax costs
Jul 2014 Trusts and reimbursement agreements — ATO guide released
Aug 2013 CGT: declaration over part of corpus of discretionary trust triggers CGT event E1 - Oswal v FCT
Aug 2013 Discretionary trust not a sham: Lewis v Condon, Condon v Lewis
Jul 2013 Fixed unit trusts in New South Wales: Sayden's case overturned
Jun 2013 ATO trusts taskforce targets
Jan 2013 Trust resettlements and TD 2012/21: some comfort but uncertainties remain
Aug 2012 Trust reform start date deferred; fixed trust discussion paper released
Jul 2012 Div 7A benchmark interest rate for 2012-13: Taxation Determination TD 2012/15
Jun 2012 2011-12 trust changes: interview with ATO senior tax counsel
Jun 2012 New South Wales Land Tax - Chief Commissioner of State Revenue v Sayden Pty Ltd as trustee for the Griffin Property Unit Trust (RD)
Mar 2012 Transfers by trustee companies. ASIC’s requirements set out in Consultation Paper
Feb 2012 Trusts valid or not? Settled sums, record keeping
Jan 2012 'Resettlement' and continuity of 'trust estate' — update on the ATO's view after Commissioner of Taxation v Clark
Oct 2011 Certainty for streaming of capital gains and franked distributions: interim changes after Bamford's case
Jun 2011 New law to clarify uncertainty on streaming of capital gains and franked distributions — Tax Laws Amendment (2011 Measures No.5) Bill 2011
Apr 2011 Avoiding trust resettlement — further insight gained from the decision in Commissioner of Taxation v Clark
Mar 2011 Government releases Discussion Paper in response to Bamford's case
Jul 2010 Unrealised capital gains can constitute trust income – recent case: Clark v Inglis
Jul 2010 The ATO shifts its view on Division 7A loans and unpaid trust entitlements
Jul 2010 The ATO responds to Bamford's case on Discretionary Trusts
Apr 2010 Definition of "income" in a trust deed prevails - Bamford's case approach confirmed by the High Court
Mar 2010 Understanding the Cleardocs trusts: Part 2 of 2 — A comparison table of features
Feb 2010 Understanding the Cleardocs trusts : Part 1 of 2 — a comparison table of key benefits and things to be wary of
Feb 2010 Hybrid Trusts — Is interest on an investment loan deductible?
Oct 2009 Advances from Trusts: Be careful how you categorise them for tax purposes — recent case
Jun 2009 The definition of 'trust income': the trust deed prevails
Jan 2008 Trusts in 2007: An eventful year in review — opportunities and issues for you and your clients
May 2007 "Service trust arrangements" for professional service firms - end of the "market rates" review period
Feb 2007 Changes to the Victorian Duties Act
Jan 2007 Family Trusts extending the "vesting date"
Nov 2006 Unit Trusts and Land Tax - Changes in NSW
Sep 2006 Discretionary trusts : Challenge to asset protection role
Aug 2006 Cleardocs' New Hybrid Trust Deed
Sep 2005 Changing a Trust without triggering a CGT payment