Does changing the name of the Trust cause resettlement or Stamp Duty issues?

No. The Tax Office has confirmed in a public ruling (namely Taxation Determination 2006/4, now withdrawn for unrelated reasons) that ‘’clearly, the name by which a Trust is known is not a term of the Trust’’. Thus, a decision to change the name of a Trust does not lead to the creation of a new Trust. The position for Stamp Duty purposes in each state is the same as the tax position.