--- title: "11 March 2021 - LightYear Docs Strategy School: Varying a Trust without a Resettlement - ATO Ruling" description: For so many decades there has been a myth promulgated by the legal profession that an amendment to a discretionary trust deed results in a new trust being established leading to capital gains tax and --- [Skip to content](https://info.lightyeardocs.com.au/supportcentre/hc/en-us/articles/900005828903-11-march-2021-lightyear-docs-strategy-school-varying-a-trust-without-a-resettlement-ato-ruling#main-content) English Show submenu for translations [![Asset 46@4x](https://info.lightyeardocs.com.au/hs-fs/hubfs/Asset%2046@4x.png?width=273&height=50&name=Asset%2046@4x.png)](https://www.lightyeardocs.com.au/) Open main navigation Close main navigation - English Show submenu for translations Your Gateway to Growth and Achievement! - There are no suggestions because the search field is empty. 1. [Success Hub](https://info.lightyeardocs.com.au/supportcentre?hsLang=en) 2. 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In this session, Grant Abbott and Tony Anamourlis will look at the ATO determination, review some old deeds and complete two upgrades for advisers to show how it is done legally and effectively.   This session will have one hour CPE for tax agents and for FASEA/ASIC it is 0.5 client care and 0.5 technical   [Mercanti Case on Deeds](https://info.lightyeardocs.com.au/hubfs/Mercanti%20case%20on%20deeds.pdf?hsLang=en) [Upgrading a Discretionary Trust](https://info.lightyeardocs.com.au/hubfs/Upgrading%20a%20Discretionary%20Trust.pdf?hsLang=en) [ATO DT Resettlement](https://info.lightyeardocs.com.au/hubfs/ATO%20DT%20resettlement-2.pdf?hsLang=en)   - [API Integrations](https://info.lightyeardocs.com.au/supportcentre/api-integrations?hsLang=en#main-content) - [Simple Fund 360](https://info.lightyeardocs.com.au/supportcentre/api-integrations?hsLang=en#simple-fund-360) - [BGL CAS 360](https://info.lightyeardocs.com.au/supportcentre/api-integrations?hsLang=en#bgl-cas-360) - [Xero Practice Manager](https://info.lightyeardocs.com.au/supportcentre/api-integrations?hsLang=en#xero-practice-manager) - 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