Losing an original trust deed creates issues. Replacing the deed may trigger tax implication, deed of ratification poses challenges and seeking court advice is costly and complex. Robust systems are crucial.

The recent decision of Malcolm v Commissioner of State Revenue [2025] VCAT 218 has impacted the State Revenue Office’s interpretation of section 38(2) of the Land Tax Act 2005 (Vic).

The recent Supreme Court decision of Sec New Line Pty Ltd & Anor v Muffin Break Pty Ltd has provided interesting insight into franchisor obligations, specifically whether there is a requirement to inform franchisees of important facts relating to their lease agreements.

The decision focused on two main questions – whether a franchisor is required to inform a franchisee about important changes to their lease agreement, and does reinstating a property’s condition require de-fitting?

The case of Connelly (liquidator) v Papadopoulos, in the matter of TSK QLD Pty Ltd (in liq) (TSK) [2024] FCA 888 provides important insights into the serious implications for directors and officers of companies and professional advisers involved in the restructuring of companies when later found to be asset-stripping schemes. When restructuring, companies must conduct thorough due diligence and plan for a smooth transition to mitigate operational risks.

While some industry voices call for a deferral, with Labor’s recent election win and more favourable senate, commentators have raised that it could be likely that the proposed Division 296 tax will commence on 1 July 2025.

Affected individuals should evaluate whether to act now or wait, depending on personal circumstances. Options include withdrawing super before or after the start date or doing nothing if modelling shows better long-term outcomes. Each option should be carefully considered based on individual’s financial situations.

It is an unfortunate reality in this day and age that many marriages and de facto relationships no longer last or remain intact until death. So, what happens if a marriage or de facto relationship has broken down and then one or both parties die? And what happens if one party or both parties to a family law matter have lost capacity and cannot manage their own affairs?

Family law matters have historically been matters relating to divorce, parenting arrangements, property settlements and the like.  But what about our furry friends?   Once a couple separates, how does the Court decide who is to retain the family pet.

The article contains good information and starting points, and examines some of the options available to parents to consider.

The New South Wales Supreme Court decision in Re Absolute Vision Technologies Pty Ltd (subject to deed of company administration) [2024] NSWSC 1010 provides judicial guidance in relation to whether a former corporate trustee, despite being in voluntary administration, could complete a sale contract for SMSF property and distribute the proceeds to the new trustee.