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Winding Up a Trust 2022

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MITCHELL Aimee    
Aimee Mitchell
TGT Legal,

Author: Aimee Mitchell
Published: 3 May 2022
Pages: 25


The legal and political landscape for trusts is ever-evolving. The introduction of the Trusts Act 2019 has sharpened clients’ focus – clients are becoming more aware of their duties and obligations as trustees, and are getting overwhelmed by the constant changes and the level of compliance and disclosure that is required. Increasingly, clients are considering winding up their trusts. This paper considers when it may be appropriate to bring a trust to an end, the means by which a trust may be wound up and practical issues that practitioners need to keep in mind when winding up a trust.
This paper considers issues relating to the winding up of private express trusts. Additional rules apply to the winding up of charitable trusts and superannuation trusts. Those additional rules are not covered in this paper.


Content outline

  • Winding up a trust
  • How can the trust be wound up?
  • Practical issues and considerations
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