2023 Trusts

Trust cases

Source: Online

Published Date: 1 Jun 2023


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Dr Philip Bender considers recent jurisprudence and administrative approaches relevant to trustees, including:

  • Recent scrutiny of a trustee’s discretion under the general anti-avoidance provisions (Minerva Financial Group Pty Ltd v FCT [2022] FCA 1092) and having appropriate regard to the nature and purpose of the trust and to the circumstances of potential beneficiaries (Owies and Owies v JJE Nominees Pty Ltd (ACN 004 856 366) (in its capacity as trustee for the Owies Family Trust) [2022] VSCA 142)
  • The rule against perpetuities, having regard to statutory modification of the perpetuity period and whether a trust deed contained a ‘date certain’ (Application by Perenna Nominees Pty Ltd [2022] VSC 193)
  • What happened when a company bought back its shares from a trust which then sought to distribute a fully franked dividend to a corporate beneficiary and retain an amount as corpus? (BBlood Enterprises Pty Ltd & Anor v FC of T [2022] FCA 1112); and
  • Increasing regulatory focus (including by the Australian Taxation Office Tax Avoidance Taskforce — Trusts) on tax avoidance and evasion arrangements using trust structures.

Individual Session

Author(s): Philip Bender


  • Published By: Philip Bender
  • Published On:1 Jun 2023
  • Took place at:Online

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2023 Trusts

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