Appropriate use

Commentary – 13.4.1

Common features

Commentary – 13.4.2

DOTAS

Commentary – 13.7

Gifts with reservation

Commentary – 13.4.5

Illustrative example

Commentary – 13.4.4

Pre-owned assets

Commentary – 13.4.5

Reinvestment of trust fund

Commentary – 13.4.7

Relevant property provisions

Commentary – 13.4.6

Variables

Commentary – 13.4.3