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Discover clear and practical steps to confidently establish and manage a family trust
Family trusts can be a game-changer for protecting your assets, managing your wealth and securing your family's financial future-but they're often misunderstood. Family Trusts: A Plain-English Guide for Australian Families cuts through the complexity, simplifies legal and financial processes, and offers clear explanations and advice that you can really use.
This book will help you decide if a family trust is right for you, then provide simple steps that enable you to make informed decisions and confidently engage with advisers. Fully updated to reflect current laws and legislation, this sixth edition is essential for navigating the modern finance and taxation landscape.
Inside, you'll discover how to:
This expertly written guide includes updates on trustee qualifications, hybrid trusts, non-resident beneficiaries, and key legislative changes. It is a must-have resource for anyone looking to preserve their family's prosperity for generations to come.
N. E. Renton (d. 2010) was a consulting actuary and author, well known for his many books and articles on investment, business, taxation and retirement issues.
R. A. Caldwell is a tax accountant with over 20 years of experience as an Australian Taxation Office (ATO) advisor and a tertiary level lecturer in taxation and management accounting. Rod is the author of Taxation for Australian Businesses, Learn Small Business Accounting in 7 Days and Learn Bookkeeping in 7 Days.
About the authors vii
Preface ix
1. The concept of a trust 1
2. Modern family trusts - advantages and disadvantages 9
3. Types of family trusts 29
4. The trustee 39
5. Administrative aspects of a trust 63
6. Income tax as it relates to trusts and trust distributions 85
7. Capital gains tax 103
8. Taxation of family trusts 113
9. The family discretionary trust 137
10. Trust accounting 147
11. Social security 155
12. Investment decisions 171
13. Other types of trusts 177
14. Other issues to consider 197
Appendix A: Wills and trusts compared and contrasted 221
Appendix B: Differences between trust deeds and powers of attorney 223
Appendix C: Tax rates 2024-25 225
Glossary 229
Index 253
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