19 Jun

Principal Mark West and Senior Associate Hugo Southcott's paper on a practical walk-through of the decisions and tax mechanics that sit behind “just do the trust distribution”, using a prior-year fact pattern that can get complicated by current-year activities (sale of assets, dividends received, and changed beneficiary tax profiles). This case study will demonstrate: How to think about distributions and what is it we’re actually trying to distribute (and why the deed definition matters) What are the distributions to be made? Are we talking about income or capital? The practical sequencing to consider when you’ve got ordinary income, capital gains, and franked distributions Making...

14:53 / CGT / Income Tax / Providing support to other accountants and lawyers / Tax practice areas / Trusts and Equity
10 Mar

Principal Dung Lam and Senior Associate Hugo Southcott authored and presented the following paper at The Tax Institute’s Private Business Tax Retreat on Friday 27 February 2026. The paper explores the tax and duty issues which arise when a discretionary trust vests and discusses the ways that a trust’s vesting date may be extended, in light of the 1 August 2025 changes to the Queensland perpetuity law made by the Property Law Act 2023 (Qld). To access this document, please click To extend or not to extend. ...

14:42 / CGT / Income Tax / Stamp Duty / Trusts and Equity