(m) A trustee who retires or is removed under a power contained in this will shall be discharged notwithstanding that there will remain only a corporation or less than two individuals to act as trustee of the trustee of the trust fund.
(n) The power granted to the appointor under clause 7(I) of this will is not a fiduciary power but one to be exercised in the absolute and unfettered discretion of the appointor.
Taxation- non- resident beneficiary
8. If tax is assessed under the income Tax assessment Act 1936, income tax assessment Act 1997 or any replacement legislation ("the ITAA ") against me or my estate because a beneficiary in my estate or a trust established under my will is a non-resident or foreign person ("the taxable beneficiary") as defined in the ITAA ) at portion of any assessment attributable ("the taxable amount") to the taxable beneficiary's status as a non-resident or foreign person to that taxable beneficiary and if more than one in equal shares. I direct my executor to deduct the taxable amount from any entitlement payable to the taxable beneficiary under the terms of this will.
Invalid provisions to be deleted
9. If all or part of a provision of this will ("the offending provision") would result in all or part of this will being invalid or unlawful in a jurisdiction then this will shall be construed in that jurisdiction as if the offending provision were not included.
Governing law
10. In so far as the law (s) governing the validity of this will and its provisions permit the choice of a governing law in respect of the trusts created, I declare the law of Queensland as the applicable governing law.