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Table of Contents

Part 1 : Introduction

  • How to use this guide
  • What this guide does
  • Symbols and diagrams used in this guide
  • A trust lexicon
  • The definition and nature of a trust
  • A short history of trusts
  • The rule against perpetuities
  • Types of trusts
  • Necessary elements of a trust
  • A trust deed explained
  • Trustee powers

Part 2 : General structuring guide

  • Introduction
  • Structuring checklist
  • What structure is right for you?
  • Quick questions and answers
  • Trusts in the Family Law arena
  • Trusts after the Westpoint litigation

Part 3 : Trust structures

  • The standard discretionary trust
    • Key Points Guide
    • Detailed guide – standard discretionary trust
  • The class discretionary trust
    • Key Points Guide
    • Detailed guide – the class discretionary trust
  • The unit trust
    • Key Points Guide
    • Detailed guide – the unit trust
  • The fixed unit trust
    • Key Points Guide
    • Detailed guide – the fixed unit trust
  • The fixed non-unit trust
    • Key Points Guide
    • Detailed guide – the fixed non-unit trust
  • The income unit trust
    • Key Points Guide
    • Detailed guide – the income unit trust
  • The hybrid trust (class income unit trust)
    • Key Points Guide
    • Detailed guide – the hybrid trust
  • The property trust (class unit trust)
    • Key Points Guide
    • Detailed guide – the property trust
  • The partnership of discretionary trusts
    • Key Points Guide
    • Detailed guide – the partnership of discretionary trusts
  • The family maintenance trust
  • Primary production land trust [Victoria only]
  • The retirement investment protection class unit trust
    • Key Points Guide
    • Detailed guide – the retirement investment protection class unit trust
  • The testamentary trust
  • The social security special disability trust

Part 4 : Alternative use of trust structures

  • Licence agreement
    • Key Points Guide
    • Detailed guide – licence agreement
  • Service agreement
    • Key Points Guide
    • Detailed guide – the service agreement
  • Corporate structure
    • Key Points Guide
    • Detailed guide – corporate structure

Part 5 : The standard private company as corporate trustee

  • Liability of directors of corporate trustees
  • The Small Business Guide from the Corporations Act 2001

Part 6 : Some important tax issues

  • Developments in the tax law relating to trusts
  • The difference between accounting and taxable income
  • The CGT event E4 problem
  • How does a beneficiary qualify for franking credits?
  • Division 7A and trusts
  • In-specie distributions and GST
  • Cloning of trusts
  • Resettlements