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Unit Trusts

Unit Trust Deed
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Unit Trust Deed

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The End of the Handshake: Why the Merger Game Just Changed

by Brett Davies | 19/12/2025 | Prudence | 0 Comments

By Dr Brett Davies, Adjunct Professor, UWA, Adjunct Reader, Managing Director of the PLT course by the Institute of Legal Training (IOLT) In the high-stakes world of corporate finance, we often get lost in the takeover jargon. We talk about "synergies" and "accretive...

Unit Trust foreigner surcharge stamp duty and land tax

by Brett Davies | 17/12/2025 | Prudence | 0 Comments

Clients falsely believe that Unit Trusts are immune to the foreigner surcharge stamp duty and land tax rules They think, “Since the Unit Trust is a fixed trust, the regulator can see that the unitholders are Australian. We are safe.” Be careful. The rules for Unit...

Can I use Family Trust losses to offset Estate Income?

by Brett Davies | 08/12/2025 | Prudence | 0 Comments

At their death, the client may wish to leave the assets in their Will to the existing Family Trust. This is because they want to use the accumulated tax losses in the Family Trust. Can you soak up losses in your Family Trust by moving dead people's assets into the...

How to protect sleeping and coerced directors – an argument for reform

by Brett Davies | 02/12/2025 | Prudence | 0 Comments

Active Consent in Corporate Governance: Mitigating Coerced Directorships through Annual Re-Verification Submission by: Adjunct Professor Dr Brett Davies SJD, MBA, LLM, LLB, BJuris, Dip Ed, BArts(Hons) Adjunct Professor, The University of Western Australia &...

An Alternative to marriage and de facto relationships Registered Relationships

by Brett Davies | 27/11/2025 | Prudence | 0 Comments

Couple relationship options 26 November 2025 | Estate planning and trust law | Family law Practitioner Article By: Barbara Smith AM, Dr Ed Koken and Dr Brett Davies There are three types of couple relationships in Australia where two people are in a romantic or sexual...

How to Extract Money from Your Australian Company

by Brett Davies | 04/11/2025 | Prudence | 0 Comments

Withdrawing wealth from your proprietary limited company is difficult. Australian tax law, particularly the tortious Division 7A rules, is designed to keep wealth 'trapped' inside the corporate structure. Your company is a separate legal person. The company's money is...

Commercial Lease Tax Strategy: The Benefits of Paying Rent in Advance

by Brett Davies | 14/10/2025 | Prudence | 0 Comments

Can I prepay rent in advance in a Lease? Yes, you can prepay rent. A Legal Consolidated Commercial Lease is specifically engineered with the express power to do so. Our law firm’s Commercial Lease allows a tenant to pay rent in advance. This special feature is...

Family farm lost after Dad breaks a 30-year promise

by Brett Davies | 07/10/2025 | Prudence | 0 Comments

A son works on a farm for three decades. His father makes him a promise. You get the farm. But the father's Will gives the land to his other children. The son sues the estate. The court upholds the Will. The son loses the farm he worked his whole life to build. This...