From jmalegal.com.au: Kel faced unexpected land transfer duty charges after using a discretionary trust for a property purchase, as the trust was flagged as a foreign trust due to missing beneficiary clauses.

Following a property settlement with his estranged wife, Kel intended to appoint a company as the new trustee but did not include necessary clauses to ensure the new trustee would not be considered a beneficiary.

This oversight led to a duty assessment that charged him at a higher rate, contrary to expectations.