News : Trusts

Trusts

Falling US bond yields spook investors

April 23, 2025

US bond yields, Talaria Capital, Hugh Selby-Smith,

The fall in US bond yields has highlighted the dangers of overcommitting to that market as foreign investors start to redirect capital to assets closer to home.

read more

ATO, SMSF, Trusts

Treatment of UPEs could change

Division 7A, ITAA, SIS Act, UPE, loans, unit trusts, unpaid present entitlements, Division 7A, Income Tax Assessment Act, financial accommodation, Sladen Legal, Phil Broderick, Federal Court, SIS Act, self managed superannuation, self managed super, SMSF

April 22, 2025

Darin Tyson-Chan

The treatment of UPEs as loans from beneficiaries to unit trusts may no longer stand due to a recent full Federal Court decision.

read more

ATO, Compliance & Regulation, Trusts

Family SMSFs must ponder disqualification

Individuals should consider the implications a serious compliance breach will have before including family members as SMSF trustees.

March 24, 2025

Darin Tyson-Chan

Individuals should consider the implications a serious compliance breach will have before including family members as SMSF trustees.

Interest rate expectations favour small caps

Small caps, Global X, ETF, Billy Leung, exchange-traded funds, global market,

March 7, 2025

Darin Tyson-Chan

The current global economic environment reflecting an expectation of interest rate cuts presents an opportune moment for investing in small caps.

read more

SMSF, Trusts

Shareholders key to corporate trustee

Accurium, company directors, company shareholders, corporate trustee, Estate planning, Mark Ellem, Self-managed superannuation, SMSF

February 12, 2025

Darin Tyson-Chan

Practitioners need to act with caution when appointing the shareholders of the SMSF corporate trustee company in the absence of any relevant rules.

read more

Cryptocurrency, Currency, Trusts

Trump good news for cryptocurrencies

Certain events since the election of Donald Trump as the US president indicate the environment for cryptocurrencies is likely to be positive.

January 29, 2025

Darin Tyson-Chan

Certain events since the election of Donald Trump as the US president indicate the environment for cryptocurrencies is likely to be positive.

read more

SMSF, Superannuation, Trusts

Fixed interest future promising

Global economic conditions have increased the prospect of good returns from fixed interest investments but active portfolio management will still be required.

January 20, 2025

Jason Spits

Global economic conditions have increased the prospect of good returns from fixed interest investments but active portfolio management will still be required.