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The Professionals Choice
Providing tax, superannuation and trust education and precedent products
Bespoke Trust & Document Solutions

Trust deeds
tailored to your
client's exact needs.

When a standard product isn't the right fit, MGS crafts customised trust deeds, succession structures, and bespoke documents built precisely around your client's circumstances — drawing on 25+ years of trust law expertise.

BespokeCustom
Customised Trust Deed — MGS
Succession Trust Deed

Control and distributions restricted following the death of specified principals. Bloodline-protected, duty-free amendment available.

No Duty on Amendment No CGT Event Bloodline Protected
Bespoke by Design

When the standard deed
doesn't fit the situation


MGS offers customised trust deeds, companies and other legal documents tailored precisely to your client's circumstances. Whether the requirement is succession-specific distribution restrictions, an expanded beneficiary class, or a duty-free deed amendment — our drafting team constructs the solution from first principles.

Every customised product is prepared by lawyers and tax specialists and delivered with the same 25-year compliance rigour that underpins every standard MGS product. Custom doesn't mean compromise — it means the right document for the right client.

Customised Products Available

Enquire for pricing — all delivered within agreed timeframes

Succession Trust DeedNew deed with distribution restrictions on death
Succession Deed AmendmentAmend existing deed — no duty, no CGT event
Expanded Class Discretionary TrustBeneficiaries defined by class, not individual names
Bespoke Deed ClausesCustom provisions for unique client circumstances
Company Constitutions & DocumentsTailored constitutions and shareholder agreements
Other Bespoke DocumentsCall to discuss — most requirements accommodated
Product One

Succession Trust Deeds


A Succession Trust Deed restricts control of the trust and the distribution of income and capital following the death of one or more specified people. Where a standard discretionary trust gives the trustee unlimited discretion, a Succession Trust Deed locks in protections for the surviving generation — ensuring assets flow where the principals intended, not where a successor trustee decides.

01
Succession Trust Deed — New Deed

Control that passes
to the right people

A Succession Trust Deed is established from the outset with distribution restrictions built into the deed. When Mum and Dad — the principals of the trust — pass away, specific clauses activate to protect the entitlements of their children and restrict who can receive income and capital going forward.

The trust doesn't collapse on death. It continues, governed by the succession provisions in the deed — protecting the assets from challenges by step-parents, new partners, or estranged family members who might otherwise obtain trustee control and redirect distributions.

  • Distribution of income and capital restricted after death of specified principals
  • Protects children's entitlements from successor trustee discretion
  • Bloodline restriction — income and capital limited to direct descendants
  • Customisable trigger events — death of one, or both, or other defined events
  • Controls who may serve as trustee and appointor after death
  • Can include veto provisions — requiring approval of a group before key decisions
Enquire About Succession Trust Deed →

How the Restrictions Operate

Example: Mum, Dad, and 3 children

While Both Parents Are Alive

Full Trustee Discretion

The trust operates as a standard discretionary trust. Mum and Dad as trustees and appointors have full discretion over income and capital distributions — including to themselves, the children, companies and other entities.

On Death of First Parent

Succession Clauses Activate

On the death of one principal, the deed's succession provisions activate. The surviving parent retains control — but restrictions begin: distributions may be confined to children and their descendants, and specific safeguards prevent the surviving parent from redirecting assets to a new partner or step-family.

On Death of Both Parents

Full Bloodline Protections Engaged

Once both principals have passed, full succession restrictions apply. The three children (or their nominated successor trustees) take control — with the deed's provisions ensuring each child's share is protected. The trustee's discretion is constrained by the succession framework built in at establishment.

Asset Protection Outcome

What a Will Cannot Achieve

Unlike a Will, the Succession Trust Deed operates during the principals' lifetime and cannot be challenged via Family Provision Act claims in the same way. Assets remain in trust — managed, not distributed outright — providing ongoing protection from creditors, relationship breakdown and poor decisions by beneficiaries.

Example wording — Standard clause vs Succession clause

An illustrative comparison from a real MGS Succession Trust Deed (Appointor, Income, Capital, and Appointment of Capital provisions)

Comparison of Standard and Succession Trust Deed clauses
Product Two

Succession Deed Amendments


Many clients have existing discretionary trusts with no succession provisions — established years ago when the focus was income splitting, not inter-generational planning. MGS can amend these existing deeds to incorporate succession clauses, without triggering stamp duty or capital gains tax consequences.

Amendment — Key Considerations

What to confirm before amending an existing deed

No Stamp Duty

Existing trust deeds may be amended to incorporate succession clauses without stamp duty consequences — provided the amendment is correctly structured and the trust's fundamental character is not altered.

No Capital Gains Event

The amendment does not trigger a resettlement — the trust fund continues on the same terms, supplemented by the succession provisions. No CGT event A1 or E1 arises from the amendment itself.

Amendment Power Check

MGS reviews the existing deed's amendment clause before proceeding. The power to amend must be broad enough to permit the addition of succession provisions. Most modern deeds contain this power — older deeds are reviewed case by case.

Deed Review Required

Supply a copy of the existing trust deed for review. MGS will confirm whether amendment is possible and advise on the scope of protections that can be incorporated given the existing deed's structure.

Delivery

Customised deed amendments are prepared individually. Contact MGS to discuss timeframes and provide the existing deed for review. Most amendments are delivered within the agreed timeframe after instructions are confirmed.

02
Succession Deed Amendment — Existing Deed

Retrofit succession
planning to an existing trust

Many families have operated a discretionary trust for decades — and now want succession protections added without establishing a new trust, triggering stamp duty, or creating a CGT event from resettlement. MGS provides a deed of amendment that grafts succession clauses onto the existing structure.

The existing trust fund, tax history, and accumulated losses remain undisturbed. The amendment simply adds a new layer of provisions governing how control and distributions work after the death of the nominated principals.

  • Amends existing deed — no new trust, no disruption to accumulated assets
  • No stamp duty triggered on amendment when correctly structured
  • No CGT resettlement event — trust continuity preserved
  • Existing deed reviewed for amendment power before proceeding
  • Bloodline and control restrictions tailored to client's family structure
  • Suitable for trusts established by MGS or any other provider
Enquire About Deed Amendment →
Product Three

Expanded Class Discretionary Trust


A standard discretionary trust defines its beneficiaries by reference to a named Primary Beneficiary and their relatives. An Expanded Class Discretionary Trust goes further — defining beneficiaries by reference to a class of persons, rather than a specific individual. This creates a trust with a wider, more flexible beneficiary pool suited to collective or institutional purposes.

03
Expanded Class Discretionary Trust

Beneficiaries defined by
class, not by name

Where a standard discretionary trust names its principal — around whom the family beneficiary class is constructed — the Expanded Class Discretionary Trust instead identifies beneficiaries by reference to a defined group. The client is included within that class, but the class itself may be far broader.

MGS provides trust deeds where the beneficiary class is defined by a characteristic shared by the intended beneficiaries — for example, all males who attended a specified school between given years. If the client falls within that class, the client and their extended family are beneficiaries of the trust.

  • Beneficiary class defined by characteristic — school, profession, association membership, or other ascertainable trait
  • Client included within the class — extended family also eligible
  • Drafted to satisfy the legal test of certainty of objects
  • Trustee retains full discretion over distributions within the class
  • Suitable for alumni associations, professional groups, fraternal organisations, and other defined collectives
  • All standard MGS discretionary trust provisions included
Enquire About Expanded Class Trust →
Worked Example

The School Alumni Trust

A client wishes to establish a discretionary trust whose beneficiaries are not identified by family relationship but by a shared connection — all males who attended a particular high school between 1980 and 1995. The client attended during that period.

MGS drafts the deed to define the Principal by reference to this class. The class is ascertainable — the school's records identify those people with certainty. The client falls within the class, and their extended family is included as beneficiaries in the usual way.

The trustee retains full discretion over which class members and family beneficiaries receive distributions in any year. The trust is valid because the class satisfies the legal requirement of certainty of objects.

The class definition — males who attended the school 1980–1995 — allows the trustee to obtain a list with certainty. The trust satisfies the test established by the High Court of Australia in Kinsela v Caldwell (1975) 132 CLR 458.

Further Applications

Other Expanded Class Scenarios

The class definition is flexible — it must only be capable of ascertainment. Other examples include: all registered members of a specified professional association at a given date; all descendants of a common ancestor; all persons who were employees of a company during a specific period; or all residents of a named suburb at a defined time.

MGS advises on the class definition before drafting to ensure certainty of objects is satisfied and the trust is legally valid.

The Legal Foundation

Certainty of Objects


For any trust — and particularly for an expanded class discretionary trust — it is essential that the beneficiaries be capable of being identified with certainty. This is the legal doctrine of certainty of objects: a trust whose beneficiary class cannot be ascertained is void. MGS drafts every expanded class deed to satisfy this test.

House of Lords — Re Gulbenkian's Settlements [1970] AC 508

The “Can You Say” Test

The House of Lords established that for a discretionary trust to be valid, it must be possible to say with certainty — of any given person — whether they are or are not a member of the class of beneficiaries. A class definition that produces uncertainty for any candidate individual fails this test.

House of Lords — McPhail v Doulton [1971] AC 424

Certainty for Discretionary Trusts Confirmed

The House of Lords confirmed that trust beneficiaries — also known as objects — must be capable of being ascertained. The trust is valid if it is possible to determine whether any given individual falls within or outside the class. A list need not be exhaustively compiled, but it must be capable of compilation in principle.

High Court of Australia — Kinsela v Caldwell (1975) 132 CLR 458

The Australian Standard — List Certainty

The High Court of Australia proceeded on the basis that the relevant test was that of list certainty — it is sufficient that the provisions of the trust ensure that upon the date of distribution, the beneficiaries can be ascertained with certainty. Where the class is defined by reference to objective criteria — such as attendance at a specified school during a given period — the trustee can obtain a list identifying those persons, and the trust is valid.

“it is sufficient that the provisions of the trust ensure that upon [the date of distribution] the beneficiaries can be ascertained with certainty.”
High Court of Australia — Kinsela v Caldwell (1975) 132 CLR 458, at 462

What Makes a Class Certain?

MGS checks these criteria before drafting

The class must be defined by objective, verifiable criteria — not by subjective judgment
It must be possible to say of any individual whether they are in or out of the class
A list of class members must be capable of compilation — not necessarily compiled in advance
Records must exist (or be capable of existing) that identify class members with certainty
The time at which membership is determined must be clearly specified in the deed
Subjective qualities (“good people”, “trustworthy persons”) are insufficient — objective facts only

Examples of Valid Classes

All satisfy list certainty

All males who attended [school] between 1980–1995
All registered members of [association] as at [date]
All employees of [company] during [period]
All descendants of [named person] living at [date]
All residents of [suburb] enrolled on the electoral roll at [date]
Ideal Clients

Who benefits from
a customised product?


Standard deeds serve most clients well — but these situations call for something more precisely crafted.

Families with Complex Succession

Parents with multiple children from different relationships, blended families, or significant assets requiring controlled inter-generational transfer. A Succession Trust Deed or amendment provides certainty that assets reach intended beneficiaries.

Long-Running Family Trusts

Trusts established 20–30 years ago without succession provisions — now requiring retrofitted protections as the principals age. Amendment avoids the cost and disruption of establishing a new structure and preserves all existing trust history.

High-Net-Worth Estate Planning

Clients with significant trust-held assets where a standard deed doesn't provide the level of control and protection required. MGS Private's advisory capacity sits behind the drafting where complex tax or duty considerations apply.

Alumni & Fraternal Groups

Associations, alumni groups, or fraternal organisations seeking a discretionary trust where the beneficiary class is defined by membership or shared characteristic — rather than by individual name. The Expanded Class Trust is specifically designed for this purpose.

Advisers with Non-Standard Instructions

Accountants and lawyers whose clients require provisions outside the standard product — whether unusual veto rights, complex appointor succession, customised definition of the trust fund, or specific distribution restrictions not available in a template deed.

Clients Requiring Bespoke Company Documents

Companies requiring tailored constitutions, shareholder agreements with non-standard provisions, or corporate documents structured for unusual ownership arrangements or governance requirements. MGS accommodates most requests — call to discuss.

The Process

How customised products
are ordered and delivered


Unlike standard products, customised deeds begin with a conversation. Here's the process from first contact to signed documents.

1

Initial Enquiry

Contact MGS by phone or email with a description of the client's circumstances and requirements. Where applicable, provide a copy of the existing deed for review.

2

Scoping & Advice

MGS reviews the instructions and existing documents, identifies the appropriate structure, and confirms whether the amendment power (if applicable) is sufficient. Pricing and timeframe are discussed.

3

Drafting

MGS prepares the customised deed or amendment to the agreed brief. For particularly complex structures, MGS Private's advisory team may be engaged to support the drafting and provide tax sign-off.

4

Review & Delivery

The draft is provided for review and, once settled, delivered in final form — branded with your firm's details, in the standard MGS binder with reinforced tabs. Ready to execute and hand to the client.

Ready to discuss a customised product?

Call or email the MGS team to describe your client's requirements. Most customised products can be accommodated — if you're unsure whether we can help, ask.

Get Started

Tell us what your
client needs.

Customised products begin with a conversation. Describe the situation — we'll confirm whether we can help, advise on the structure, and provide a quote. Most enquiries are responded to the same business day.

25+ years of trust law and succession drafting
Prepared with lawyers, accountants and tax barristers
Delivered with your firm's branding — no extra charge
Most customised products delivered within agreed timeframe after instructions confirmed
MGS Private advisory available for complex tax and duty matters

Enquire about a customised product

We'll respond the same business day
Send Enquiry
Or call directly on (02) 9231 5111 · Mon–Fri, 9am–5pm AEST
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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