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  • The Business Registries Stabilisation and Uplift Bill has been referred to a Senate committee for inquiry     |

  • A proclamation commencing key amendments to the Administrative Review Tribunal Act has been made     |

  • A draft instrument has been released on third party reporting exemptions for government related entities     |

  • Treasury has released a fact sheet on foreign investment framework reforms     |

  • The ATO has finalised comprehensive guidance on rental property income and deductions     |

  • New law allowing survivors of child sexual abuse to access a perpetrator’s superannuation has received assent     |

  • The Administrative Review Tribunal ruled that distributions from foreign trusts are assessable income of a resident taxpayer     |

The Professionals Choice
Providing tax, superannuation and trust education and precedent products

⚙ AML/CTF obligations for accountants are mandatory from 1 July 2026 — Macquarie AML is ready now. Get compliant →

Est. 1999 — Australia's most comprehensive practice toolkit

Tax, trust &
superannuation
for professionals

Every product your accounting practice needs — from cutting-edge trust deeds and SMSF solutions through to AML compliance and 40+ hours of CPD. Built with lawyers, accountants and barristers. Constantly updated.

The MGS Advantage — at a glance
25+
Years of expertise
10+
Trust deed products
26
AML training modules
40+
CPD hours per year
25+
Years of expertise
Serving accountants & lawyers since 1999
10+
Trust deed products
Including two MGS-exclusive innovations
26
AML training modules
Every obligation covered — all roles
40+
CPD hours per year
Macquarie TV — included on AML plans

Australia's most comprehensive
range of trust structures


Every structure your clients need — from the standard discretionary trust through to MGS-exclusive innovations. Prepared with lawyers, accountants and barristers. Constantly updated as the law changes.

View All Trusts
MGS Exclusive — New

MGS Capital Pool Unit Trust

A fixed unit trust with a unique Tax-Preferred Capital Pool mechanism. Div 40, Div 43, CGT discount and indexation amounts are quarantined in the Pool for discretionary distribution to Concession Beneficiaries. The Pool is excluded from unit value — so no CGT event E4 ever arises. Indexation-ready by design.

No CGT Event E4 Indexation-ready SMSF-compatible Fixed entitlements Bankable
  • Tax-Preferred Capital Pool quarantines Div 40, Div 43, CGT discount & indexation amounts
  • Pool excluded from unit value — CGT event E4 structurally eliminated
  • Concession Beneficiaries receive discretionary Pool distributions
  • Indexation-ready — designed for the return of indexation regime
  • SMSF co-investment and joint venture compatible
MGS Exclusive — New

MGS Discretionary Conversion Trust

Start as a full discretionary trust — convert to a fixed unit trust precisely when the time is right. No resettlement risk. No CGT event A1. The unit trust phase is built into the original deed, so conversion is a contractual right, not a risky reconstruction.

No Resettlement Risk No CGT Event A1 Dual-phase structure SMSF-compatible
  • Operates as a full discretionary trust — income & capital distributed at Trustee's discretion
  • Conversion to fixed unit trust built into the original deed
  • No external restructuring required — eliminates resettlement and CGT event A1 risks
  • Convert at the optimal moment — timing is in the Trustee's hands
Discretionary Trusts

MGS Discretionary Trust

The cornerstone family trust. Full trustee discretion over income and capital each year across a broad class of beneficiaries. Includes streaming powers, Karger v Paul clause, perpetuity period extension and broad amendment capability.

  • Full income & capital discretion each year
  • Broad family & corporate beneficiary class
  • Income streaming & franking credit provisions
  • Karger v Paul / personal exertion clauses
  • Perpetuity period & trust vesting provisions

MGS Unit Trust

A fixed unit trust with pro-rata entitlements to income and capital for all unit holders. The preferred vehicle for SMSF co-investment and joint ventures requiring fixed, bankable entitlements. Qualifies as a fixed trust for land tax purposes in most jurisdictions.

  • Fixed pro-rata income & capital entitlements
  • SMSF co-investment and JV compatible
  • Land tax fixed trust qualification (most states)
  • Units issued & redeemed at market value
  • Bankable — acceptable to lenders
NSW Only

MGS NSW Land Tax Unit Trust

An NSW OSR-approved fixed unit trust that satisfies the Land Tax Management Act 1956 criteria — attracting the NSW land tax threshold where the Trustee holds land in New South Wales. Saves up to $17,200 per year versus a standard special trust.

  • NSW land tax threshold — save up to $17,200/yr
  • OSR-approved fixed trust structure
  • SMSF co-investment compatible
  • Fixed entitlements — unit holders proportional rights
  • Same features as MGS Unit Trust
Hybrid Trusts
Specialist & Succession Trusts
MGS Exclusive

MGS BOMAD Trust™

The Bank of Mum and Dad Trust. Control and entitlements vest in the parents initially and are passed to the child on death or beforehand. Protects the parents' investment while helping the next generation into the property market — with legally enforceable rights for all parties.

  • Parents retain control & entitlements initially
  • Transfer to child on death or earlier event
  • Legal protections for parent contributors
  • Ideal for first home purchase assistance
  • Estate planning & succession integrated
MGS Exclusive

MGS BONAP Trust™

The Bank of Nanna and Poppa Trust. Designed for grandparent-funded property assistance — grandparents retain control and entitlements until transferred to the grandchild on the agreed trigger event. Legally structured with full protection for the contributing grandparents.

  • Grandparent-funded home purchase structure
  • Grandparents retain control & entitlements
  • Transfer triggered on death or agreed event
  • Full legal protections for grandparents
  • Inter-generational wealth transfer focus

The SMSF deed built for
the modern regulatory environment


The MGS SMSF deed has been continuously maintained and updated since 1999 — incorporating every major legislative change, ATO ruling and regulatory development. Includes 11 compliance kits — no other provider comes close.

View SMSF Products
11 Kits Included

SMSF Compliance Kit Suite

No other deed provider includes a 30+ document compliance suite as standard. Every kit is drafted to work seamlessly with the MGS SMSF deed — updated whenever the law changes, automatically distributed to subscribers.

  • Division 296 Tax Kit (D296)
  • Account Based Pension Kit (ABP)
  • Investment Strategy Kit (INV)
  • Roll-In / Roll-Out / Roll-Back Kits
  • Transition to Retirement Kit (TTR)
  • Wills & BDBNs Kit — non-lapsing & lapsing
  • Death Benefit Kit + Annual Compliance Kit
All 11 compliance kits included with every MGS SMSF deed subscription
D296

Division 296

Full compliance for the 15% additional tax on super balances over $3M — from 1 July 2025.

ABP

Account Based Pension

Correctly drafted pension commencement, minimum drawdown calculations and reversionary provisions.

INV

Investment Strategy

SIS-compliant investment strategy documents covering all required considerations.

RIN

Roll-In

Full suite for receiving member rollovers — ATO reporting, trustee resolutions and member consents.

OUT

Roll-Out

Outgoing rollover compliance — trustee resolutions, member requests and ATO reporting obligations.

RBK

Roll-Back

Commuting an account based pension back to accumulation phase — documents and compliance steps.

TTR

Transition to Retirement

TRIS commencement and compliance — conditions of release, drawdown rules and tax treatment.

WBD

Wills & BDBNs

Non-lapsing and lapsing BDBNs — strictly compliant with the SIS Act and the MGS deed.

DBK

Death Benefit

Death benefit payment resolutions, tax calculations and dependant payment procedures.

ANN

Annual Compliance

Full annual trustee resolution and compliance checklist — covers all year-end SIS obligations.

CON

Contributions

Concessional and non-concessional contribution management — caps, notices and excess procedures.

Australia's most integrated
AML/CTF compliance platform


Mandatory for accounting and legal practices from 1 July 2026. Macquarie AML is the only solution with direct integration into trust deed and company ordering — zero re-entry, zero duplication. Plans from $90/month with no setup fee.

Guided Setup Wizard

Generates your AML/CTF Program and ML/TF Risk Assessment, customised to your practice's designated services and risk profile from day one.

AUSTRAC Reporting Built In

SMR, TTR and CBM reporting with escalation workflows, Compliance Officer review, submission tracking and automated deadline alerts.

KYC / KYB Identity Verification

Verify individuals, trusts, companies and SMSFs. Full white labelling on every plan — present under your firm's brand. Unlimited users.

26-Module Training Program

Every AML obligation — all roles — in 26 structured training modules. Staff completion tracked, certificates issued, training records maintained for 7 years.

Deed & Company Integration

The only AML platform integrated with trust deed and company ordering. Client KYC data flows seamlessly — no re-entry, no duplication, no errors.

Macquarie TV Included Free

Every AML plan includes a full Macquarie TV subscription — 40+ CPD-accredited hours per year, all eight channels, all roles covered.

Macquarie AML Plans
No setup fee · Macquarie TV included · Unlimited users
Starter
$90/month
AML/CTF Program builder, risk assessment, KYC/KYB, training modules, Macquarie TV.
Get Started
Professional
Full suite
Starter + AUSTRAC reporting (SMR, TTR, CBM), escalation workflows, 7-year record retention, white label on all documents.
View Plans
Deadline
1 July 2026
AML/CTF obligations become mandatory for accounting and legal practices. MGS is ready — don't leave it until the last minute.
Includes: AML/CTF Program builder · ML/TF Risk Assessment · KYC & KYB · AUSTRAC reporting · 26-module training · White labelling · 7-year records · Macquarie TV
Only Macquarie AML integrates directly with trust deed and company ordering — client data flows from your KYC checks straight into your document orders. No re-keying. No duplication.

40+ CPD hours per year.
Eight channels. One subscription.


The longest-running professional tax broadcast service in Australia — streaming since 2003. Eight channels, 55+ episodes per year, all CPD-accredited. Included free on all Macquarie AML plans, or subscribe standalone for $825/year (up to 5 users).

Watch Free Demo
Monthly

Special Edition

In-depth analysis of the major tax, trust, super and estate planning developments each month — with Chris Batten.

Monthly

Monthly Tax & Super Update

A comprehensive monthly summary of all key tax and superannuation changes, rulings and decisions — with Jo-anne Hotston.

Weekly

Weekly Tax News

The week's most important tax developments — every week. Stay on top of ATO releases, Federal Court decisions and legislative changes with Rickie Batten.

Monthly

State Tax Update

Stamp duty, land tax, payroll tax and state revenue developments across all jurisdictions — with Chelsea Batten.

Monthly — New

Monthly State Update New

Expanded state tax coverage — deeper dives into Revenue NSW, SRO Victoria and other state revenue authority developments.

As released — New

The Cut New

Editorial commentary on the issues that matter — cutting through the complexity to what practitioners actually need to know and do.

As released — New

ATO TV New

Direct commentary on ATO rulings, guidance notes, taxpayer alerts and administrative positions — explained for practitioners.

Monthly — New

TPB TV New

Tax Practitioners Board coverage — registration requirements, Code of Professional Conduct, disciplinary decisions and regulatory changes for registered agents.

$825
per year · up to 5 users
Subscribe Now
Included free with Macquarie AML
8
Channels & Shows
55+
Episodes Per Year
40+
CPD Hours Per Year
5
Users Per Subscription

Expert tax consulting &
tribunal representation


Comprehensive fee-based tax consulting from qualified practitioners who appear before tribunals and handle ATO and Revenue NSW audits. From CGT and estate planning advice through to ART and NCAT appearances.

Federal Tax Consulting

Income tax, CGT, GST, FBT — comprehensive advice across all federal taxes. Structuring, planning, ruling applications and written opinions from qualified practitioners.

  • Income tax & CGT advice
  • GST & FBT consulting
  • Restructuring & planning opinions
  • Private ruling applications
  • Written opinions & memoranda

State Tax & Audit Defence

Stamp duty, land tax and payroll tax — advice, objections and dispute resolution. Revenue NSW and SRO Victoria audit representation, from initial response through to NCAT and beyond.

  • Stamp duty, land tax & payroll tax advice
  • Revenue NSW audit representation
  • SRO Victoria audit support
  • Objection preparation & lodgment
  • NCAT appearances

ATO Audit & ART Representation

Comprehensive ATO audit response — from initial enquiry through objection to ART and Federal Court. MGS Private prepares the brief and instructs leading tax barristers from its network for complex proceedings.

  • ATO audit representation end-to-end
  • Objection preparation & lodgment
  • ART (Administrative Review Tribunal) appearances
  • Federal Court proceedings support
  • Briefing & instructing leading tax counsel

Company formations —
24-hour delivery


ASIC company registrations with full constitution preparation. Corporate trustee companies, special purpose companies and holding/trading entities. AML-integrated workflow for zero re-entry.

Corporate Trustee Company

ASIC registration, constitution and corporate governance documents for corporate trustees of discretionary trusts, unit trusts, hybrid trusts and SMSFs. Delivered within 24 hours as standard.

  • ASIC company registration (all states)
  • Constitution preparation included
  • Corporate trustee & special purpose companies
  • AML KYC data flows in automatically
  • 24-hour standard delivery

Other Precedents & Documents

A wide range of precedent documents for structuring clients' affairs — from partnership agreements and IP licences through to loan agreements and shareholder agreements. Normally delivered within 24 hours.

  • Partnership & joint venture agreements
  • Shareholder agreements
  • Loan agreements
  • IP licence agreements
  • 24-hour standard delivery

The professionals' choice
since 1999


25+ Years of Expertise

Established in 1999, MGS has been the trusted partner of accountants, lawyers and financial planners across Australia — through every major legislative change, ATO ruling and regulatory development.

Prepared With Experts

Every deed, kit and compliance tool is developed with lawyers, accountants and leading tax barristers — not just legal templating. The MGS Private Binding Rulings on hybrid trusts are testament to this rigour.

Constantly Updated

MGS subscribers receive automatic deed and compliance kit updates whenever the law changes — incorporating every ATO ruling, legislative amendment and regulatory development the moment it is relevant.

Fully Integrated Platform

Trust deeds, SMSF, AML compliance, KYC, CPD, company formations and expert advisory — all under one roof, all integrated. Client data flows seamlessly between products, eliminating re-entry and duplication.

Macquarie TV Since 2003

The longest-running professional tax broadcast service in Australia. Eight channels, 55+ episodes per year, 40+ CPD hours — giving practitioners an effortless way to stay current through the year.

24-Hour Delivery

Trust deeds, company registrations and precedent documents are turned around within 24 hours as standard — so your clients are never waiting. Sydney CBD based with personal service on every order.

Ready to elevate
your practice?

Join the accounting firms, law practices and financial planners who trust MGS for every structure, compliance obligation and professional development need.

Still have questions?
Feel Free to Get in Touch With us
You can find us here:
Level 7, 77 Castlereagh St, Sydney, 2000
Postal Address: GPO Box 512
Sydney, NSW 2001, Australia
Phone: (02) 9231 5111
Email: contact@macquariegs.com.au
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