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I don't think that's a fair comment. Other accountants on the forum have supported each other's work. To imply that Chris doesn't like C&N's deed just because he is a competitor is casting doubt on someone's professional integrity, and such remarks should not be made lightly.

However, Chris Batten does not support the same form of HDTs as proposed by Chan and Naylor. He has posted as such in this forum.

I don't know a lot about this myself. But I had thought that the main benefit of an HDT was to provide negative gearing. So if a trust has positive cash flow, there's perhaps no reason to use a standard discretionary trust.