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.
