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Even if you have no beneficiaries now, you may in the future. eg. Your cousin marries a uni student not working If you never have any one you can distribute money to, you still have the option of forming a company and distributing the money to the company when your taxable rate exceeds 30%...

Emw Have a look at http://www.chrisbatten.com.au/ under resources. Chris Batten charges $1100 for each trust, or $990 if a member. He charges $1320 for a company. Another site to look at is www.lawcentral.com.au. Hybrids there are about $660 from memory, companies are $990 or so. Not...