A Fairer Tax System - Discretionary Trusts Reform https://parlinfo.aph.gov.au/parlInfo/search/display/display.w3p;query=Id:%22library/partypol/5445589%22

As another example, for discretionary trust reform, focus on one issue/division in the current practice, e.g., see Practical Compliance Guideline PCG 2022/2 Section 100A reimbursement agreements - ATO compliance approach.

Your research paper should not merely regurgitate facts. Instead, present analysis and demonstrate thorough research on the chosen topic. Identify the issues, understand the reasons for the law, review relevant case law/legislation, and formulate your views/recommendations on how to address the issue or improve the situation. Your research paper should include the following: 1. What is the current law, and what are its perceived weaknesses/strengths? Demonstrate a proper understanding of the taxation issue(s) involved. 2. How does the government propose to address these issues, and/or how could this area of the law be reformed? Analyze the pros and cons of the available proposals. 3. Your views on addressing the issue.