Provides links to the relevant government websites with the relevant statutory forms for advanced health directives in every state.

Discusses the various significant practical difficulties with Advanced Health Directives.

Advanced Health Directives are documents addressed to a person's medical practitioner setting out the level of care that they would like to receive in specific medical situations.

Examples are often used in our presentations based on real client situations.

Trust deeds often have prohibitions against a trustee's ability to vary the document.

A further reminder to 'read the deed' before making any variations to a trust deed, particularly in the context of the ATO trust resettlements determination.

Focuses on the interplay between the Australian Tax Office Statement of Principles and the recent draft determination TD 2012 D4 on trust resettlements.

Discusses the Australian Tax Office draft determination TD 2012 D4 which provides further clarity around when the ATO will deem changes to a trust as a resettlement.

Issues to consider as part of a general health check for a discretionary trust deed to ensure it aligns with evolving trust and tax implications.

A number of court decisions focused on the way in which valuations are conducted for the purposes of the small business capital gains tax concessions.