One trust may want to contract with another in situations such as - Lending - Leasing - Purchasing - Mortgaging - Option agreements Plans often change so what starts out as a trust only owning shares may be a trust investing in property for example. It will depend on the situation. A company might be better for investing in real property in NSW for example because of land tax. Shareholders of publically listed companies are unlikely to be sued in relation to the company. But shareholders of private companies may be drawn into disputes as they may have to sue the company or the directors, for example if a fraud has been committed. Loans need to be repaid. Div7A loans are PI over short periods so the repayments will be high. The company doesn’t need to lend any further money, but the trust would need to repay what it is borrowed – either accelerated or over the term of the loan.