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The ATO have issued several draft guidance products concerning distributions of trust income, and in particular distributions to adult children when the benefit of the distribution is enjoyed by the adults who control the trust. This is the link to the package https://www.ato.gov.au/Business/Business-bulletins-newsroom/Public-advice-and-guidance/Draft-guidance-products-impacting-trusts-released/ Of particular note is this https://www.ato.gov.au/law/view/document?DocID=TPA/TA20221/NAT/ATO/00001. The examples given in the document […]

There is often confusion about what happens to (Queensland) estate assets where a couple has died more or less at the same time. Depending on what the wills say, the position is clarified under Queensland’s Succession Act (“the Act”) quite nicely, though as usual the devil is in the detail. By section 65 of the […]

In the recent decision of Re Dohle [2022] QSC 4 the Queensland Supreme Court considered the question of sufficient capacity to make a will. It is settled law that in order to have sufficient capacity to make a will, a will maker must: (a) understand the nature of the act of making a will and […]

On 21 December, 2021 a Queensland Adjudicator made orders restraining an owner of a unit from smoking on her balcony, and regulating her when smoking inside her unit. While previously most complaints concerning smoking in bodies corporate have been considered in the context of the law of nuisance, in this case it was considered in […]