For any discretionary trust that holds residential land in NSW, 31 December 2019 is a critical date for reviewing and potentially amending your Trust Deed.
Refer to the following link to an article by ACIS in relation to discretionary trusts and amending your Trust Deed:
If you hold residential land in NSW and your Trust Deed is unable to satisfy the requirement that no potential beneficiary of the trust is a foreign person you will be subject to foreign person surcharge duty and surcharge land tax liabilities.
We recommend you contact us immediately if your Trust holds or intends to hold residential land in NSW.