Contact us

Allan Swan

Karen Ho

Naomi Swan
Law Clerk


Estate Planning Equation Preventative Law

Level 13, 200 Queen St,
Melbourne Vic 3000
+613 8600 6906


Areas of Practice

Asset Protection | Estate Planning | Ownership of Funding | Strategy | Structuring | Superannuation | Tax Planning | Trusts


Too often, the source of an individual's financial concerns can be traced back to a failure to make an appropriate choice for the ownership of assets.  The benefit of a an appropriate STRUCTURING option when investment, lifestyle or business assets are acquired or transferred, so often results in reduced income and transaction tax liabilities going forward, as well as ensuring one's strategy is achieved.

There are a range of different options available in structuring one's wealth and regard ought to be given to the advantages and disadvantages of each structure.  At Estate Planning Equation, we assist financial advisors, accountants and their respective clients to make an informative decision as to the most appropriate structure given the client's needs.  In doing so, we assist clients in considering:

  • The asset protection advantages (or disadvantages) of a particular structure;
  • The ability to pass control of the structure to another party on death or legal incapacity; and
  • The availability of income tax, CGT and stamp duty concessions going forward.

Case Study

Simon, Jack and Sandra are a contemplating investing in property with a view to develop and sell.  They do not have all the funds amongst themselves for the development, but wish to borrow from a third party financier.  They are contemplating which structure to use for the investment and are contemplating the use of a unit trust, but also wish to have their self-managed superannuation funds involved as the investors.  In doing so, they should consider:

  • Whether the units are "in-house" assets of their respective superannuation funds;
  • How the trust is to be taxed;
  • The asset protection advantages of superannuation versus the deferred access of funds until a condition of release is met; and
  • Whether the borrowings should occur at the superannuation fund level, or at the unit trust level and the deductibility of interest; and
  • Whether a business or other agreement is necessary in such circumstances.