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Trusts & Div 152: Is your trust making a connection paper?
Published on 14 Aug 08
This paper covers:
- when is you trust "grouped"?
- when is it not?
- applying the Small Business Entity rules in practice.
Author profile
Paul Banister CTA
Paul Banister, CTA, is a Chartered Accountant and a Partner at Grant Thornton in their Private Enterprise team in Brisbane. He has over 40 years’ experience working with clients in an array of industries to help them navigate through complex and potentially risky tax and commercial issues, including to address tax disputes. His expertise includes domestic and international tax planning, transaction advisory and support, superannuation structuring and advice, succession planning, estate planning and philanthropy. Paul has presented at many professional and business forums, both in Australia and internationally, and is a published author. Paul is the Vice President of The Tax Institute and was the recipient of The Tax Institute’s SME Tax Adviser of the Year Award for 2016.
- Current at
13 February 2026
This was presented at Trusts Intensive: Advanced Tax Planning for Clients .
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Settling & re-settling
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Tips and traps of distributions
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Superannuation funds as trusts
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Trusts & Div 152: Is your trust making a connection
Author(s): Paul BANISTERMaterials from this session:
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Hybrid trusts
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