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Unpack the essentials of bare trusts including what they are, how they work and why they matter in tax and estate planning.

In this session, we cover:

Absolute entitlement
- Trust essentials
- Bare trust
- Absolute entitlement
- Multiple beneficiaries
Bare trusts
- Key requirements
- Trust deed / Declaration requirements
- Implications for Beneficiary
- Implications for Trustee
- Failure to property create a Bare trust
CGT considerations
- CGT events
- Main residence exemption
- Mingos v Commissioner of Taxation [2019] FCAFC 211
- CGT event E1
- CGT event E5
- Trust vesting

Download resources below.

Date recorded: 29 October 2025

26:T4d7,

Unpack the essentials of bare trusts including what they are, how they work and why they matter in tax and estate planning.

In this session, we cover:

Absolute entitlement
- Trust essentials
- Bare trust
- Absolute entitlement
- Multiple beneficiaries
Bare trusts
- Key requirements
- Trust deed / Declaration requirements
- Implications for Beneficiary
- Implications for Trustee
- Failure to property create a Bare trust
CGT considerations
- CGT events
- Main residence exemption
- Mingos v Commissi

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