•    Trust, trust estate, trustee and beneficiary, see [24.040]

•    Rates of tax, see [24.120]

•    Capital gains and losses, see [24.210]

•    Present entitlement as a result of an exercise of a discretion, adding the Full Federal Court decision in Commissioner of Taxation v Bendel (2025) 307 FCR 544; [2025] FCAFC 15, see [24.405]

•    Purpose and scope of s 99B, referring to the Compendium to Practical Compliance Guideline PCG 2024/3 (PCG 2024/3EC and the seven examples from Determination TD 2024/9, see [24.550]

•    Special tax rules for managed investment trusts, adding a new sub-heading “Inappropriate access to the MIT regime”, see [24.680]

•    MIT distributions to foreign residents – withholding tax, adding an update on MIT withholding tax rates and “Build to rent” projects, see [24.682]

•    Revocable trusts, see [24.1300]

•    Amount taxed in hands of trustee, adding further commentary on Raftland Pty Ltd v FCT (2008) 238 CLR 516; (2008) 82 ALJR 934; (2008) 68 ATR 170; (2008); [2008] HCA 21, see [24.1350]

•    Lodgment requirements for TB statement, see [24.1480].

Ford and Lee: The Law of Trusts offers a general and comparative view of trusts legislation in all Australian jurisdictions and assists in interpreting the meaning of comparative Acts in the local jurisdiction. Detailed attention is paid to the underlying general principles and the impact of recent developments in trust law. Relevant legislation is reproduced by jurisdiction and features cross-references to commentary paragraphs where the provisions are discussed in context.

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