The bell has tolled on the ATO's long-running argument that UPE is a "loan" under Division 7A. In FCT v Bendel [2026] HCA 18, a 5-2 High Court majority held that where a trustee's resolution effects a "setting aside" onto a separate trust, no loan arises under s 109D(3). The decision turns on the precise language of the trust deed and the resolution - and it changes the Division 7A calculus for every discretionary trust with a corporate beneficiary. This article covers the key issues practitioners need to act on now.

The death of a family trust's test individual creates significant difficulties under the family trust election (FTE) rules Schedule 2F. This article examines the FTE rules in the context of succession.

Representatives of the firm attended the Law Firm Network Conference in Hangzhao, China from 20-24 May 202

In the case of Dirt Devils Cleaning Solutions Pty Ltd v Jim’s Group Pty Ltd [2026] NSWSC 428, the New South Wales Supreme Court found that a franchisor was not liable for misleading and deceptive conduct in making purportedly ambiguous representations as to the contents of the Franchise Agreement where contractual documents were provided to the franchisor well in advance of execution and alongside an encouragement to obtain independent legal advice.

Sladen Legal is relocating within the Collins Square precinct. From Monday 15 June 2026 our office will relocate from Tower Two to Tower Five. All other contact details remain unchanged. 

In Kalium Lakes Potash Pty Ltd (in liq) v Minister for Mines and Petroleum [2026] FCA 355, tenements disclaimed as onerous property were ordered to be revested to the plaintiffs so as to not prejudice creditors.

The case of Secretary, Department of Health, Disability and Ageing v AG Therapeutics Pty Ltd [2026] FCA 333 emphases the significance of public interest in allowing claims against companies in liquidation to proceed. Read our article to find out more.

Stamp duty in Victoria is becoming increasingly complex, with new SRO approaches, legislative reform, and expanding anti-avoidance focus. This session explores how duty applies in modern transactions and identifies key emerging risks.

This article explores the interaction between deceased estates and Div 7A, highlighting the obligations of executors, ATO views, and practical strategies to mitigate risk.

TR 2026/1 finalised. Holiday homes that double as rentals face a new section 26-50 hurdle. The ATO denies ownership deductions unless the property is mainly rented out, and reserving peak weeks for family use is a red flag. Transitional relief ends 1 July 2026.

A new Victorian case has looked at whether a person has a life interest in a holiday home and the land tax position for holders of life interests.

In the 2026–27 Federal Budget, the Government announced the introduction of a 30 per cent minimum tax on the taxable income of discretionary trusts, to commence from 1 July 2028.

The High Court in Zip Co Limited v Firstmac Limited [2026] HCA 16 recently clarified when you can (and can't) rely on the defence of honest concurrent use for would be infringers of registered trade marks. We discuss what happened in the case, what the court held, and give you practical lessons/tips for your protecting your brand. 

Some early industry discussion on the 2026–27 Budget measure has suggested that the effective tax rate on trust income distributed to a bucket company will rise to around 51 per cent once the minimum tax commences on 1 July 2028.

Given the significant reform occurring in the superannuation space in recent years (e.g. Division, 296, Payday Super), we anticipated a quiet night for SMSFs as the Treasurer handed down the 2026 Budget on 12 May 2026.

In Frizelle and Commissioner of Taxation [2026] ARTA 752, the Administrative Review Tribunal considered whether distributions received by an Australian resident beneficiary from a chain of non-resident discretionary trusts were assessable under section 99B of the Income Tax Assessment Act 1936 (Cth).

‍ The Commissioner has not applied for special leave to appeal to the High Court the Full Federal Court decision of Commissioner of Taxation v Morton [2026] FCAFC 31.

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When does a director cross the line? Re Empireal explores the fine line between legitimate crisis management and breach of duty as a director, helping directors and insolvency practitioners understand what it takes to stay on the right side of it.

The 2026-2027 Victorian State Budget contains no new taxes but does increase taxes on motor vehicles.  It also extends the “off-the-plan” concession for a further 6 months for purchases of new-built apartments or units.

The Franchising Code of Conduct imposes an obligation of good faith on parties to a franchise agreement. The scope of this obligation can be particularly uncertain. This article breaks down how the courts have interpreted the requirement and what it means for your business.