Fair Trust Reform publishes independent policy research and opinion. It is not a substitute for professional advice about your own circumstances.
The content on this website — including policy briefs, submissions, case studies, and explainers — is general policy commentary and analysis. It is not personal financial, tax, or legal advice, and it doesn't take into account your individual circumstances. If you're considering how proposed or existing legislation affects you or your trust, speak with a qualified accountant, tax agent, or lawyer.
We take reasonable care to check our publications against primary sources — legislation, Treasury papers, and court decisions — before release, and we correct errors transparently when they're identified (see our Corrections Policy). We don't warrant that every statement on this site is complete, current, or free of error, and legislation and case law referenced here can change after publication.
Fair Trust Reform is an independent, non-partisan initiative. Our publications reflect our own analysis and recommendations, not the position of the Australian Government, the Australian Taxation Office, any political party, or any professional or industry body we reference.