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Part 1 : Introduction

  • How to use this guide
  • What this guide does
  • Symbols and diagrams used in this guide
  • The definition and nature of a trust
  • A short history of trusts
  • The rule against perpetuities
  • Types of trusts
  • Necessary elements of a modern express private trust
  • A trust deed explained
  • Lost trust deeds
  • Trustee powers
  • The fiduciary obligation of trustees

Part 2 : General structuring guide

  • Introduction
  • Structuring checklist
  • Which structure is right for you?
  • Quick questions and answers
  • Trusts in the family law arena
  • Discretionary trusts after the Westpoint litigation

Part 3 : Trust structures

  • The standard discretionary trust
  • The class discretionary trust
  • The unit trust
  • The fixed unit trust
  • The fixed non-unit trust
  • The income unit trust
  • The hybrid trust (class income unit trust)
  • The property trust (class unit trust)
  • The partnership of discretionary trusts
  • The family maintenance trust
  • Primary production land trust (Victoria only)
  • 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
  • Service agreement
  • Corporate structure

Part 5 : The standard private company as corporate trustee

  • Liability of directors of corporate trustees

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
  • Family Trust Elections
  • Trust Loss Measures
  • Trustee Beneficiary Statements
  • Tax deductibility of interest incurred to acquire an interest in a trust
  • Investments in trusts by superannuation funds
  • Transitional in-house assets post 30 June 2009

Part 7: Glossary

  • Glossary of terms

Part 8: Index

  • Legislation
  • Rulings, determinations etc.
  • Table of cases
  • Index