There is no shortage these days of cases dealing with trust related issues. Whilst the issues themselves may not be directly tax related, the consequences of the outcomes will often bare a tax consequence. This session explores what those consequences can be in various situations, including:

• Are there any tax consequences: 
  • if a court determines that a trust distribution is voidable? (Owies v JJE Nominees Pty Ltd [2022] VSCA 142) 
  • if applying to the court to vary the terms of a trust (TD 2012/21)
• Can removing or adding beneficiaries have tax consequences for the trust?
• Can changing a trust’s vesting date trigger tax issues?
• Does a change of any of the official roles of responsibility for a trust have tax implications?
• Situations triggering the section 99A ITAA 1936 tax rate, with the loss of the 50% CGT discount, to income previously distributed to beneficiaries
• Replacement of trustee deemed ineffective – could adverse tax consequences apply for the distributions whilst replacement trustee acted?
• Do recent changes by trustees to exclude foreign beneficiaries for surcharge duty and land tax purposes have income tax consequences?
• Tax consequences when a beneficiary disclaims their entitlement (FCT v Carter [2022] HCA 10)

As TEN celebrates 50 years in 2025, long-time staff member Petra Jooss is marking a milestone of her own: she also turns 50 this year. 

Petra’s journey with the company spans more than half its history. She joined in September 1997 as a receptionist. “It was a three-month trial, and then they would assess whether I’d stay. At the end of the trial, I was informed that Robert felt I wasn’t right for that job,” she says with characteristic honesty. “But they loved how quickly I took to understanding our database – the old WANG system – so they offered me the mailing list clerk position.” 

That opportunity set Petra on a path of continuous growth. Over the years, Petra has worked across reception, mailing list, customer service, admin, production coordination, and as executive assistant to Robert. Most recently, she stepped into the role of Producer, filling the shoes of the late and much-loved Robyn Dodds. “I certainly have some days at the moment where it’s like, I wish she was still around so I could pick her brain,” she says. “But then I’ll go to bed and something will pop into my mind, and I think, ‘OK, that’s Robyn’s influence. She’s sending me signals.’” 

Petra is now responsible for lining up meetings for topic research, coordinating audio production, and helping organise speakers for TEN’s two-day conferences. She has recently facilitated her first event: “I was nervous – which I know is normal – but I was also very excited. I know what standard I’ve set for myself, and I didn’t want to let myself down.” 

The move into public-facing roles is a far cry from the shy, quiet person Petra says she used to be. “I would only speak when spoken to. I would not be the kind of person to start talking about my personal life. But the staff at TEN have always encouraged me – to grow, to feel confident in what I say and do.” 

Petra credits much of her longevity at the company to its strong sense of community and support. “TEN is very much like a second family. If you’re having a horrible day, there’s always someone you can turn to.” That sentiment is more than just metaphorical – Petra’s brother, sister-in-law, step-siblings, cousins, and even her husband have worked at TEN over the years. “Robert often joked, maybe I need to give you some shares in the company,” she says. 

TEN’s flexibility and understanding, especially during big life moments, have mattered deeply to her. “When I was pregnant, they were really supportive. And during difficult times – like when my grandfather passed away – I knew I could either sit at home and cry or go to work and be surrounded by people who cared.” 

Her proudest moments aren’t just about roles or titles – they’re about impact. “I’ve had a couple of conversations with presenters lately, and they’ve all complimented me – and TEN – on our communication. They say, ‘We love working with TEN. We know exactly what’s expected.’ That makes me really proud.” 

Petra has also witnessed – and helped navigate – major technological shifts. “When I started, we were sending out audio cassettes and VHS tapes. One client refused to switch from Beta, so we offered to buy him a video recorder. Eventually, we had to say, ‘We’re going to need to double the cost if you want to keep getting Beta tapes.’ He finally caved in.” 

Now, as the company moves away from CDs and toward online and flexible learning modes, she’s helping lead that change too. “CD players aren’t in cars or laptops anymore. We’ve just got to keep moving with the times.” 

Looking ahead, Petra is open to where her new role takes her. “I’ve only been in it for two months, but I hope to be a producer for a long time to come yet. I don’t see myself going anywhere.” 

Her advice, after nearly three decades with TEN? “Believe in yourself. Be yourself. Don’t be afraid to ask questions.” And maybe most of all: “Work will still be there tomorrow – but your child might not get that award again, so work somewhere that supports all of you.” 

And this year, as Petra celebrates her own 50th birthday alongside TEN's, she’s taking it all in with humour and heart: “Two celebrations this year!” she laughs. “One for me, and one for the place that’s been like a second home.”