Sladen Thoughts

Legal industry latest news and insights

Stay up to date with legal industry news and updates. Sladen Legal provide regular updates on changes and news in the Australian Legal Industry.

If you are looking for our papers and journal articles including Taxation in Australia, The Tax Institute and SMSF Association, these are available in our Sladen Smart Membership Platform, become a member or login to gain exclusive access.

Neil Brydges 9/11/26 Neil Brydges 9/11/26

The Minimum Tax on Discretionary Trusts: What It Means for Testamentary Trusts

The proposed 30 per cent minimum tax on discretionary trusts will generally catch testamentary trusts, with relief only for qualifying income. We explain the exclusion, the 1 July 2028 beneficiary restriction and what will-makers should consider now.

Nicholas Clifton 5/11/26 Nicholas Clifton 5/11/26

Uber Case – High Court Confirms Payroll Tax Due on Payments Made to Drivers

The High Court has, by a majority, confirmed the New South Wales Court of Appeal’s view that payments made to Uber drivers are deemed to be wages for payroll tax purposes under the relevant contract provisions.

Alicia Hill 4/11/26 Alicia Hill 4/11/26

Can the Title of a Xero Entry Indicate a Loan Agreement Capable of Recovery by a Liquidator? Crispino (as Liquidator) v Kiparoglou Delivers an Answer

Can the title of a Xero entry indicate a loan agreement capable of recovery by a liquidator?

This article focuses on the recent case of Crispino (in his capacity as liquidator of Sky High Panels Pty Ltd) & ors v Kiparoglou [2026] VSC 80 where this was a central issue.

Alicia Hill 4/11/26 Alicia Hill 4/11/26

Grow Surge Pty Ltd (In Liq) v Riverida Pty Ltd (In Liq): Proof of Debts in Unexplained Transactions

In the case of Grow Surge Pty Ltd (in liq) v Riverida Pty Ltd (in liq) [2026] FCA 974, the Federal Court upheld proofs of debts submitted with respect to a series of earlier payments from the plaintiff to the defendant without any explanation.

Neil Brydges 2/11/26 Neil Brydges 2/11/26

Submission to the Senate Economics Legislation Committee on the Proposed Minimum Tax on Discretionary Trusts

On 29 October 2026 Sladen Legal lodged a submission with the inquiry by the Senate Economics Legislation Committee on the Treasury Laws Amendment (Tax Reform No. 3) Bill 2026 and Income Tax Rates Amendment (Minimum Tax on Discretionary Trusts) Bill 2026 concerning the proposed minimum tax on discretionary trusts that was introduced to the Federal Parliament on 14 October 2026.

Alicia Hill 2/11/26 Alicia Hill 2/11/26

Creditor-defeating dispositions: the significance of ASIC’s recent prosecution

ASIC has announced its first prosecution for creditor-defeating dispositions in contravention of section 588GAC(1) of the Corporations Act in a case that also alleges criminal misuse of position and inducement of incomplete testimony.

Phil Broderick 28/10/26 Phil Broderick 28/10/26

Sladen Snippet – PBR confirms adult child can receive death benefits tax free

Can an adult child who earns their own income still receive superannuation death benefits tax free? In a recent private binding ruling, the ATO said yes. An adult child who worked, received JobSeeker Payment and received family trust distributions was still found to be financially dependent on her late parent, because she relied on the parent's regular support to maintain her normal standard of living. That made her a death benefits dependant, so the death benefit was received tax free.

Alicia Hill 27/10/26 Alicia Hill 27/10/26

Federal Court Finds Franchisor Breached Duty of Good Faith When Ending Mortgage Broking Franchise

On 6 October 2026, Justice Lee of the Federal Court of Australia found that RAMS Financial Group, a franchisor wholly owned by Westpac, breached its contractual and Franchising Code obligations to act in good faith when it ended a mortgage broking franchise in Fairfield, Sydney.

Sladen Legal 26/10/26 Sladen Legal 26/10/26

Edward Skilton Recognised in Doyle’s Guide Australia 2026

Edward Skilton has been recognised in Doyles Guide Australia 2026 as a Recommended practitioner in both Wills & Estates Litigation and Wills, Estates & Succession Planning.

Phil Broderick 26/10/26 Phil Broderick 26/10/26

Post 2026 Budget – Are SMSFs the Best, Chuck out the Rest?

The 2026 Federal Budget requires a fresh comparison of self-managed superannuation funds with companies, discretionary trusts, fixed or unit trusts, and direct ownership. Restrictions on superannuation have reduced some of its historic advantages, but the proposed taxation of discretionary trusts and changes to capital gains and negatively geared residential property may improve its relative position.

Alicia Hill 22/10/26 Alicia Hill 22/10/26

From infringement notices to a $55million penalty: the ACCC’s enforcement activities

Over the last 10 months, the Australian Competition and Consumer Commission (ACCC) has pursued its enforcement agenda.

This article provides a recap on notable ACCC enforcements within the past 10 months, spanning from infringement notices to a $55 million penalty.

Kseniia Gasiuk 20/10/26 Kseniia Gasiuk 20/10/26

Hobby, investment or business? The ATO finally rules on individuals in TR 2026/D2

Hobby, investment, or business? The ATO finally rules on individuals.

For almost thirty years, individuals and their advisers have taken the general business indicators from TR 97/11, a ruling written about primary production.

Neil Brydges 19/10/26 Neil Brydges 19/10/26

Tax on trusts: to what extent did Treasury adopt our recommendations? The minimum tax Bills measured against our submission

Bills for the minimum tax on discretionary trusts are now before Parliament. Employee share trusts are now excluded, and excess franking credits are refundable. The mechanics have improved, but the regime's scope and design largely stand.

Nicholas Clifton 12/10/26 Nicholas Clifton 12/10/26

First Vacant Residential Land Tax Holiday Home decision – taxpayer unable to claim Carlton apartment as a holiday home

The first case to consider the holiday home for vacant residential land tax (VRLT) has provided guidance as to what the Tribunal and State Revenue Office will consider in applying the exemption.

Sladen Legal 9/10/26 Sladen Legal 9/10/26

Sladen Legal’s Tax Practice Recognised in Doyles Guide Victoria 2026

Sladen Legal has been recognised as a Second Tier Leading Victorian Tax Law Firm in the 2026 Doyles Guide listing.

Doyles Guide is a respected and independent legal directory that recognises leading firms and practitioners across Australia. The 2026 listing of leading Victorian Tax Law Firms details firms practising in taxation advisory and disputes matters in the Victorian legal market who have been identified by clients and peers for their expertise in the area.

Congratulations to our Tax team members Neil Brydges, Daniel Smedley and Phil Broderick who have been individually recognised as Leading Tax Advisory Lawyers and Leading Tax Controversy Lawyers - Victoria 2026.

Jake Cole 6/10/26 Jake Cole 6/10/26

Why the ATO had to pay a judgment exceeding $15m (plus $20m in interest), a strict application of the equitable rule in Barnes v Addy concerning knowing receipt of trust property.

The decision of Commonwealth of Australia v Kupang Resources Pty Ltd [2026] NSWCA 161 demonstrates how the ATO is not immune from the equitable principles set down in Barnes v Addy (1874) LR 9 Ch App 244 concerning the knowing receipt of trust property.

Alicia Hill 5/10/26 Alicia Hill 5/10/26

When Informal Corporate Governance Becomes Oppression: A Cautionary Tale for Family and Small Businesses

The case of Hurburgh v Hurburgh acts as a stark reminder of the need to ensure commercial practices are fair to the shareholders as a whole or possibly face an oppression claim as an oppressed shareholder can obtain relief even where there has been no malice or bad intention.

In the case of family and small businesses, oversights and inconsistencies in corporate governance can be the tipping point for an oppression claim as was discovered in this case.

Neil Brydges 5/10/26 Neil Brydges 5/10/26

Tax on trusts: what is a “minimum tax trust”? The definition that decides everything

Treasury's draft 30 per cent minimum tax on discretionary trusts turns on one classification: is the trust a minimum tax trust? The definition works by exclusion, so every trust is caught unless it fits one of the carve-outs or an EET is made. Here is what that means before 1 July 2028.

Daniel Smedley 30/9/26 Daniel Smedley 30/9/26

Testamentary trusts and the minimum tax: did the Government change its position, or was it just a misstatement?

The Government said testamentary trusts would be "excluded" from the minimum tax. The exposure draft says otherwise. Our article explains the income-level relief, its three conditions, and what practitioners should review now.

Neil Brydges 23/9/26 Neil Brydges 23/9/26

Submission: Minimum tax on discretionary trusts – exposure draft legislation

On 21 September 2026, Sladen Legal lodged a submission with Treasury on the exposure draft of proposed minimum tax on discretionary trusts that was released on 3 September 2026.