This paper includes detailed case studies covering:
- beneficiaries: Traps in identifying beneficiaries and exclusion clauses
- streaming, expense allocations and loss recoupment: The impact of the Federal Court's decision in Cajkusic
- reimbursement agreements: Identifying the risks outlined in recent case law
- family trust elections: Managing elections in light of recent amendments and considering the operation of the loss injection rules
- cloning trusts: How to ensure the new trust really is a clone
- gearing in trusts: Consideration of different structures and deductibility of interest
- small business CGT concessions: Implications of the amended provisions for trusts.