Treasury Laws Amendment (Tax Reform No. 3) Bill 2026 and Income Tax Rates Amendment (Minimum Tax on Discretionary Trusts) Bill 2026

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.

The Sladen Legal submission for download is below. 

We have created a dedicated insights hub bringing together our latest analysis, earlier developments, submissions to Treasury and supporting resources. We will continue to update the page as the legislation progresses.

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