Unpaid Present Entitlements owed by a Trust to a corporate beneficiary can be taxed in the hands of the Trust pursuant to Division 7A if the UPE arose after 16 December 2009 and has not been paid out. That is, if the Trust and corporate beneficiary form part...

What happens to a Will upon Marriage Unless your will specifically says it was made in contemplation of marriage, when you do marry your existing will is automatically revoked. If your will is revoked and you fail to make a new one after marriage, all your...