What we're building next

StructureGram already stops you drawing a structure that doesn’t make sense. You can’t give an SMSF seven members, create circular ownership or issue more than 100% of a company. The next step goes further than checking that a structure is valid. It raises what an adviser would want to look at before calling it sound.

Structure review reads the whole client group and brings up the things an experienced adviser looks for on a diagram. A corporate trustee set as trading when its trust isn’t. A loan from a private company to a shareholder’s family trust that may need a Division 7A agreement. The factory held in the same entity that carries the trading risk. One family member who is sole director, sole shareholder and sole appointor across the group, so a single illness freezes everything. None of these are hard to spot once you look, but they are easy to miss when you review one entity at a time and the diagram has forty boxes on it.

Structure review also reads the history behind the diagram. Distributions are tracked against the group’s family trust and interposed entity elections, so a distribution that falls outside the family group, and may therefore attract family trust distribution tax, is flagged when it’s recorded for you to consider. Where a trust makes the same distribution to the same beneficiary year after year, the pattern is flagged as worth reviewing under section 100A, so the question is asked while the facts are still easy to establish.

Some of the most expensive problems don’t show on a diagram at all. A family trust’s vesting date is set decades ahead, written into a deed nobody reopens, and then forgotten until it arrives, when it can bring a capital gains tax bill with it. Super doesn’t pass under a will. Control of a discretionary trust passes under the deed’s appointor clause, not the estate. Structure review keeps track of the dates and the gaps, so that a vesting date five years out or a controller with no enduring power of attorney is raised at this year’s review, while there’s still time to act.

What structure review will bring up

• Corporate trustees set as trading when their trust isn't
• Company loans to shareholders and their associates that may need a Division 7A agreement
• Distributions tracked against family trust and interposed entity elections
• Distribution patterns worth reviewing under section 100A
• Valuable assets held beside trading risk
• Control concentrated in one person across the whole group
• Trust vesting dates approaching
• Gaps in succession planning — wills, powers of attorney and death benefit nominations

Every observation shows its working. You see which entities and relationships raised it, why the pattern matters, and how confident the system is, and you can dismiss it with a reason so it doesn’t come back next year — unless the entities or relationships behind it change, when it is raised again.

Structure review doesn’t give advice and doesn’t replace your judgement. It makes sure that judgement is applied to the whole structure, every time.

Every client file holds the documents that define its structure, and most of them arrive as a PDF that someone has to read and key in by hand. StructureGram will read them for you. Attach a trust deed and it identifies the trust, its trustee, appointor and beneficiaries, its vesting date and its type, then offers to build them into the structure: creating the entities and relationships that aren’t there yet, and filling in the details that are missing from the ones that are.

Trust deeds come first. The same approach then extends to the other documents a structure rests on.

Documents we’re teaching StructureGram to read

• Trust deeds
• SMSF deeds
• Company constitutions
• Partnership agreements
• Loan agreements
• Guarantees

Nothing is written until you’ve reviewed it. Each extracted detail shows the clause it was read from, so checking it takes seconds rather than a second read of the deed, and where the document disagrees with what’s already recorded, you choose which to keep.

The details buried in deeds, such as vesting dates, appointor succession and beneficiary exclusions, are exactly what structure review needs. Reading the documents is what lets it see them.

StructureGram already lets you model a restructure as a scenario: a proposed version of the group, built from the same data, that you can change freely without touching the real structure. Restructure analysis runs structure review over the scenario too, and sets the two side by side.

With the 2026 Federal Budget prompting many families and businesses to revisit how their groups are held, the question is rarely whether to restructure but which option to take. Model each option as its own scenario and see what it resolves, what it leaves in place, and what it introduces: an asset moved out of the trading entity, a trustee that is finally passive, or a new loan that now needs a Division 7A agreement.

Compare options before a client commits to one, and show them the reasoning in a form they can follow.