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This is an interesting summary and analysis of this case by Bartier Perry at http://www.bartier.com.au/publications/publicationDetail.aspx?PublicationID=230

I am sure Mr Forrest would have benefited much more by having this deed than his advisors would have. "he borrowed $4.5 million for the purpose of purchasing a number of units in the Minderoo Trust."

Forrest v Commissioner of Taxation [2010] FCAFC 6 http://www.austlii.edu.au/au/cases/cth/FCAFC/2010/6.html

Assuming your HDT complies and operates in accordance with the latest ATO rulings. I am not an accountant, but will give it a shot as no one else has replied. 1. You would usually have received units for the full purchase price and costs. But this is flexible. 2. You are not really on...