Changes to Beneficiaries Still Causing Headaches

Since the advent of Tax Determination (TD) 2012/21 back in 2012, people have been able to make changes to their trust deeds without triggering a CGT resettlement, provided that the change is authorised by the trust deed variation clause. This has lead … Continued

The Need for Related Party Loan Agreements

With the advent of the PPSR regime, it is now more important than ever to ensure that related party loans are properly documented. Many people rely on simple entries in a balance sheet to evidence a related party loan. But … Continued

Discretionary Trust News

Variations to Discretionary Trust Deeds We wanted to remind you that that since the release of TD 2012/21 by the ATO, you can now vary a trust without causing a CGT resettlement, provided that the variation is made in accordance … Continued