Practice area

Trusts & Estate Planning

Map the ownership structure, trust instruments and intended beneficiaries before planning a change. Check the interaction of succession, tax and superannuation issues with appropriate specialist input.

Key facts

Tasks covered: 26
Tasks with a step-by-step checklist: 7
Local differences: 2 jurisdictions where this area changes

Jurisdiction

Tasks

GreenLawyer reviewYellowClose supervisionRedLawyer-led

Tasks in Trusts & Estate Planning
Task	How AI is used	Human involvement	What the lawyer must review
Prepare an estate-planning questionnaire and structure options noteStart this task See suggested levels	From the intake, draft a questionnaire (family, entities, control, wishes) and a one-page options note (will only, testamentary trust, existing family trust).	GreenLawyer review	Treat structure choice as advice Refer tax consequences to a tax specialist unless the firm is retained for tax
Draft testamentary-trust clauses for the will from the instructionsStart this task See suggested levels	Produce first-draft discretionary or protective testamentary-trust clauses (beneficiaries, appointor, vesting, streaming) from the instructions and the firm's precedent.	YellowClose supervision	Read against the rest of the will and the client's actual control wishes Check perpetuity and vesting rules in the governing law
Draft or vary a discretionary family-trust deedStart this task See suggested levels	Produce a first-draft deed or variation from the instructions, with a table of trustee, appointor, beneficiaries and amendment power.	YellowClose supervision	Decide amendment power and resettlement risk yourself Confirm stamping and tax referrals Do not execute a generated deed without a full read
Map death-benefit and retirement-fund nominations against the deedStart this task See suggested levels	From the fund deed and nomination, table whether a binding nomination is available, who is a dependant, and how the benefit interacts with the will, with deed cites.	RedLawyer-led	Read this fund's deed; death benefits usually sit outside the estate Apply fund-law and tax-law dependant tests separately; they differ
Map BDBN and SMSF death-benefit nominations against the deed and the SIS ActChecklist Start this task See suggested levels	From the fund deed and nomination, table binding-nomination availability, dependants under SIS Act s 10, and interaction with the will, with deed cites.	RedLawyer-led	Remember super sits outside the estate; the SIS Act 1993, SISR 1994 and the fund deed govern Read this fund's deed for lapsing and BDBN form; after Hill v Zuda the deed governs SMSF nominations Apply the three-year lapse and two-witness rules if the deed requires reg 6.17A compliance Check dependant status under SIS Act s 10 and, separately, ITAA 1997 s 302-195 Check tax: 0% for tax dependants; up to 17% (15% + 2% Medicare) on the taxable component otherwise Note the tax-free component stays tax-free Consider a superannuation proceeds trust; a defective BDBN leaves the trustee an unfettered discretion
Draft a special-needs or protective trust from the instructionsStart this task See suggested levels	At the lawyer's direction and clause by clause, the tool works the trust up from the firm's precedent and the instructions — sole beneficiary, the care and accommodation purpose, trustee and annual-statement obligations, the discretionary spending allowance, and what happens to the residue on the beneficiary's death — and tables each clause against the compulsory terms the social security legislation and the model trust deed require of a special disability trust. It lists what must still be confirmed before the deed is settled: the beneficiary's severe-disability assessment, who is contributing and under which gifting concession, and the care and accommodation the trust is to fund.	YellowClose supervision	The lawyer directs and settles every clause, and checks against the current social security requirements that each compulsory term is present and unmodified and that nothing carried over from the precedent — a wide discretionary distribution power, expenditure outside care and accommodation, the beneficiary or a contributing family member as sole trustee — costs the beneficiary the asset-test and gifting concessions. Before execution the lawyer confirms the severe-disability assessment, settles the residue and vesting position with the client, and explains the trustee's reporting obligations.
Draft a special disability trust from the DSS model deed and the Social Security ActChecklist Start this task See suggested levels	Draft an SDT deed from the instructions, the firm's precedent and the DSS model deed, listing compulsory clauses and Social Security Act 1991 s 1209L eligibility facts to confirm.	RedLawyer-led	Use the current DSS model deed; its compulsory clauses come from the Social Security Act 1991 Check the Social Security (Special Disability Trust) Amendment Instrument; do not depart from the model Remember departures may lose the concessions (assets test exemption up to the indexed cap) Note 2025-26: no cap on total contributions; family gifting concession limited to $500,000 Note the discretionary spending limit $14,750 (1 July 2025 – 30 June 2026, indexed) Confirm Services Australia assesses severe disability; register the trust and check current limits with it and DSS Check tax (individual rates, not penalty rates; CGT concessions); deed errors cannot be fixed after settlement
Review a trust deed for amendment power, vesting and resettlement riskStart this task See suggested levels	Extract amendment, appointor, vesting, perpetuity and variation clauses into a table, and list changes the client wants that may resettle or require beneficiary consent.	YellowClose supervision	Decide resettlement and variation validity yourself Confirm the current deed including all variations, not a front page
Prepare a trustee-resolution pack from the proposed distribution or decisionStart this task See suggested levels	Draft resolutions, a distribution minute and a checklist of deed requirements (who signs, who is excluded, streaming) from the instructions.	YellowClose supervision	Check the trustee actually decides Do not use minutes that invent a meeting Check the deed's execution clause
Map control: appointor, guardian, trustee and default beneficiariesStart this task See suggested levels	From the deed and variations, table who holds control now, on death, and on incapacity, with clause references.	GreenLawyer review	Focus on control on death, the estate-planning point Confirm later deeds of variation and any separate appointor deed
Extract distribution and minute history from the trust recordsStart this task See suggested levels	From minutes and accounts the lawyer has, table historical distributions, unpaid present entitlements and related-party loans, with document cites and gaps.	GreenLawyer review	Read the deed; the accounts are not the deed Apply the legal consequences of unpaid entitlements and loans
Build the trust establishment and post-execution registration checklistStart this task See suggested levels	Produce the establishment and registration checklist from the firm's validated establishment template, inserting the maximum vesting period available under the governing law chosen in the deed, the trustee, appointor and beneficiary particulars taken from the instruction sheet, and the duty, ABN, TFN and ASIC steps that follow execution.	GreenLawyer review	Check the vesting date against the perpetuity period for the governing law actually chosen in the deed, confirm the settled sum was paid and the payment is evidenced, confirm the trustee company was registered before the date on the deed, and confirm the execution order before anything is signed.
Build the pre-30-June distribution deadline and deed-condition registerStart this task See suggested levels	Read the deed and each variation in sequence and extract into the register, with clause references, the resolution deadline, the required form of the resolution, the income and capital definitions, the named and class beneficiaries, and the current trustee and appointor.	GreenLawyer review	Open each deed and variation and confirm the register reflects the operative clause after every amendment rather than the original, and decide for each proposed beneficiary whether they are within the class as amended.
Test the proposed trust distributions against the section 100A compliance zonesStart this task See suggested levels	Extract from the trust's accounts, resolutions, loan accounts and bank records every payment, loan, gift or benefit connected with each proposed entitlement, index them against the zone descriptors in the Commissioner's guideline and the elements of a reimbursement agreement, and list the facts asserted that have no source in the file. The tool writes no part of the file note or the advice.	RedLawyer-led	The lawyer decides whether each dealing is explained by a family or commercial objective, whether an agreement to benefit someone other than the beneficiary existed at the time the entitlement arose, and writes the conclusion on each entitlement.
Reconcile unpaid present entitlements owing to a corporate beneficiaryStart this task See suggested levels	Build the schedule from the resolutions, financial statements and loan ledgers, dating each entitlement, each payment and each loan agreement, and flag every year with an unpaid balance and no complying agreement. The tool does not determine when financial accommodation was provided.	GreenLawyer review	Check the schedule against the signed resolutions and the accounts, and determine for each year when the company had knowledge of an amount it could demand immediate payment of and did not demand it.
Map the family group before a distribution outside the usual beneficiariesStart this task See suggested levels	Assemble the family tree, the lodged elections and the entity records into a draft group map and proposed-beneficiary list, working under the lawyer's direction on who the specified individual is and which entities have elected.	YellowClose supervision	Confirm the specified individual and the income year specified in the election as lodged, test each entity against the family group definition rather than against the family tree, and confirm whether any variation or revocation of the election has been lodged and within time.
Amend a discretionary trust deed to exclude foreign beneficiaries for surcharge purposesStart this task See suggested levels	Assemble the deed chain and the proposed exclusion wording against the revenue office's stated requirements and the deed's amendment power, and work with the lawyer on the amendment deed under the lawyer's direction.	YellowClose supervision	Check that the amendment power permits an irrevocable restriction on the class, that the wording prevents a foreign person from being a potential beneficiary rather than merely preventing distributions to one, that no later amendment can undo it, and that the resettlement and CGT consequences of the amendment have been considered.
Complete the transfers, duty and notifications after a change of trusteeStart this task See suggested levels	Produce the transfer, duty and notification schedule from the firm's validated template, listing each asset from the trust's asset register with the dealing required, the duty concession to be claimed, and the evidence the revenue office of each relevant state requires for it.	GreenLawyer review	Confirm the appointment was made in the manner the deed requires and by the person who holds the power, check that the concession relied on applies to this transfer rather than to a transfer to a custodian or to a newly created trust, and confirm nothing on the asset register has been left off the schedule.
Prepare the court application to vary a trust or extend a vesting dateStart this task See suggested levels	Index the deed and every variation in order with clause references, list each member of the beneficiary class and each class that cannot consent for itself, compare the variation wording the lawyer has settled against the existing power, clause by clause, index the exhibits to the affidavit the lawyer has written, and check the affidavit's form against the court's rules. The tool writes no part of the affidavit or the submissions, and produces no outline, scaffold, skeleton or suggested paragraphs for either.	RedLawyer-led	Settle the application and the affidavit, decide the basis on which the court's power is engaged, decide who must be joined or separately represented, and confirm every fact in the affidavit is within the deponent's own knowledge and stated in the deponent's own words.
Check a trustee decision for conflict and genuine considerationStart this task See suggested levels	Assemble the deed's conditions on the power, the decision record and the benefit flows into a working table and, under the lawyer's direction, help draft the file note.	YellowClose supervision	Decide whether the conflict is authorised by the deed, whether the trustee gave real and genuine consideration to the exercise of the discretion, and whether the record needs to be supplemented before the decision is relied on.
Review a will a client drafted with ChatGPTChecklist Start this task See suggested levelsWritten for AustraliaAustralia only	Compare the AI-drafted will against formal-validity requirements and ambiguity risks.	RedLawyer-led	Lawyer redrafts; AI wills often fail on execution and gifts that adeem or lapse.
Draft a client warning on DIY AI willsChecklist Start this task See suggested levelsWritten for AustraliaAustralia only	Draft a plain-language explainer of AI-will risks for the firm's clients.	GreenLawyer review	Check against state succession Act formalities.
Prepare a will-instructions questionnaire summary for the drafting lawyerChecklist Start this task See suggested levelsWritten for AustraliaAustralia only	Turn questionnaire answers into a structured instruction sheet.	YellowClose supervision	Lawyer confirms instructions directly with the testator (capacity and undue influence).
Build an asset-and-ownership table for estate planningChecklist Start this task See suggested levelsWritten for AustraliaAustralia only	Sort assets into estate, non-estate, trust and super categories from documents.	YellowClose supervision	Verify ownership against titles and fund records.
Summarise trust deed powers before advising on a distributionChecklist Start this task See suggested levelsWritten for AustraliaAustralia only	Extract trustee, appointor and distribution powers with clause references.	YellowClose supervision	Lawyer reads the deed and all variations in full.
Draft a client-friendly explanation of trust structuresStart this task See suggested levelsWritten for AustraliaAustralia onlySource basis: Area-specific AU source in links	Draft plain-English notes on discretionary, unit and testamentary trusts.	GreenLawyer review	Lawyer checks tax and trust law accuracy.
Review an AI-generated DIY will brought in by a clientStart this task See suggested levelsWritten for AustraliaAustralia onlySource basis: Area-specific AU source in links	Flag execution, capacity and gift-failure risks.	YellowClose supervision	Lawyer advises; DIY AI wills carry known risks.
Extract trust deed powers into a trustee-powers tableStart this task See suggested levelsWritten for AustraliaAustralia onlySource basis: Area-specific AU source in links	Tabulate vesting, amendment and distribution powers.	GreenLawyer review	Verify against the deed.

Firm-wide obligations

Firm-wide obligations
Obligation	What it covers
Trust accounting & handling client money	Checks that apply across files.
Costs, billing & litigation funding	Checks that apply across files.
Client-facing & access-to-justice AI tools	Checks that apply across files.
Incoming evidence — deepfakes & synthetic documents	Checks that apply across files.
AI decision systems	Checks that apply across files.
Confidentiality & client information	Checks that apply across files.
AML/CTF — the practice as a reporting entity	Checks that apply across files.

What changes in New Zealand

What changes in New Zealand
Topic	What changes
Core statutes	Wills Act 2007 and Administration Act 1969. Relationship-property contracting out under the Property (Relationships) Act 1976.
Retirement savings	KiwiSaver, not SIS superannuation.
Family provision	Family Protection Act 1955 and testamentary promises, not a state family-provision Act.

What changes in United States

Known here as: Trusts and estate planning

What changes in United States
Topic	What changes
State law	State law governs this work. Check the statutes, court rules and conduct rules of the state where the matter is. Do not import an Australian statute, form or court AI practice note.
Trusts	Trust codes, often a Uniform Trust Code enactment, are state law.
Tax	Tax overlays are federal (IRC). Circular 230 applies if you practise before the IRS.

Precedents for this area

Discretionary (family) trust deed (Deed, AI use Yellow). Original starter deed for a discretionary family trust governed by NSW law, with an income definition, streaming power, foreign-person exclusion for NSW surcharge purposes, family trust election guard and a limited variation power.
Trustee distribution resolution with section 100A risk notes (Other, AI use Yellow). Pre-30 June resolution pack for a discretionary trust: deed checks, a corporate-trustee resolution appointing and streaming income, an individual-trustee variant, and a section 100A risk note for the lawyer's file.
Family trust election, revocation or variation (ATO approved form): completion guide (Form, AI use Yellow). Link to the ATO's current approved form and instructions for making, varying or revoking a family trust election, with a practical guide to the decisions, evidence and traps before the trustees sign.
Deed of variation of trust deed (with resettlement analysis worksheet) (Deed, AI use Yellow). Original deed to vary a discretionary trust deed under its amendment power, with recitals proving the power and consents, protective confirmations, and a worksheet for the lawyer's resettlement, CGT and duty analysis.
Testamentary discretionary trust clauses for a will (Clause, AI use Yellow). Original clauses to insert in a will creating a discretionary testamentary trust for each primary beneficiary, with control, vesting, protective and record-keeping provisions that support the excepted trust income rules.
Checklist: AI-assisted review of existing trust deeds and variations (Checklist, AI use Yellow). Step-by-step controls for using an AI tool to extract vesting, control, amendment, beneficiary and election details from scanned trust deeds, with verification against signed originals and a sign-off record.

All precedents for Trusts & Estate Planning. Signed-in accounts can read the full text.

Related jurisdictions

New Zealand United States