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Hi Coastymike, I agree wholeheartedly, but wonder what expectation I should have for my professional advisors to keep me advised of developments like this that affect me. In this case I'm not even sure my accountant was aware that the children are my step-children until I asked him about this...

It can sometimes be alarming what little rules you come across searching through the ATO legal database. Some time ago, while generally researching family trust elections, I happened to come across ID 2005/173 which stated that step-children are no longer considered part of the family of the...