shopping_cart

Your shopping cart is empty

A Matter of Trusts: Certainty and establishing a trust

Member Price: $22.00
Non Member Price: $28.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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. Laura’s principal areas of practice include federal and state tax, structuring and restructuring, business and personal succession planning, tax disputes, trust law and the taxation of crypto assets. Laura has experience in both Australia and the United Kingdom and works an array of clients from familyowned businesses to large multinational corporations. Laura has a wealth of experience across a variety of industries and is a trusted advisor and advocate for her clients. Laura is a member of The Tax Institute’s VIC State Council, Trusts Intensive Committee, Local Tax Club Committee and is Chair of the SME Stream for the VIC Annual Tax Forum. - Current at 17 October 2025
Click here to expand/collapse more articles by Laura Spencer.
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
Click here to expand/collapse more articles by Rob JEREMIAH.

 

Copyright Statement