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Apologies I wasn't aware of this case, maybe you could shed some light on it and its implications... Is one to start recommending this structure more widely based on these ''new developments''? My understanding is that at present it has very limited benefit (if any) to most mum/dad property...

Do you mean this case??: http://www.watoday.com.au/business/watchdog-to-appeal-forrests-legal-win-20100204-nfb5.html I can't see the relevance to HDT's and special income units and redemption prices? Maybe it's another Forrest you are talking about?

PM... don't waste your time/money setting up a HDT! It was nothing more than a nice income generator for accountants, and sadly still probably is.