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A Matter of Trusts: Certainty and establishing a trust

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Published on 01 Jul 21 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

To create an express trust, there must be certainty of intention, subject matter, and beneficiaries. In the absence of such certainty,
will the trust fail?

Author profiles

Laura Hussey ATI
Laura Hussey, ATI, is a Senior Associate at KHQ Lawyers in the Tax and Structuring team, with a primary focus on taxation, trust law, and succession planning. Laura specialises in advising family offices, family groups, and high-net-worth individuals on complex succession strategies and group structuring. Her practice also extends to tax disputes and the taxation of emerging assets, including crypto. Laura is known for delivering clear, practical, and commercially focused advice, and is a trusted advisor and advocate to her clients. Laura is a member of The Tax Institute’s VIC State Council, Trusts Intensive Committee, and Local Tax Club Committee, and is Chair of the SME Stream for the Annual VIC Tax Forum. - Current at 11 May 2026
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Robert Jeremiah
Rob is a principal of Sladen Legal. He is accredited by the Law Institute of Victoria as a specialist in both Tax Law and Business Law and is on its Tax Law Specialisation Advisory Committee. He is a member of the board and technical and policy committee of SISFA. Rob is acknowledged as a leader in his field and is regularly asked to share his specialist knowledge on areas such as tax, superannuation, succession and estate planning and trusts. Rob has been a principal of Sladen Legal and its predecessor firm since 1981. - Current at 29 June 2020
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