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.

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.

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.

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.

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.

Who does a franchisor deal with when the people invested in a franchise are in dispute? How do you exit a joint venture if there is an irretrievable breakdown of a relationship? What is the effect of documents that refer to obligations in other documents? What conduct amounts to duress and allows you to escape an agreement? The Supreme Court of Queensland handed down its decision in SHRL Ventures Pty Ltd v Pedro-X Pty Ltd [2026] QCA 119 which provides an example of a situation where these questions arise and how a court determined these issues. This article discusses what happened and some of the major takeaways for those who find themselves in similar circumstances. .

Returning to Australia after working overseas? Here’s what to consider if you have retirement savings held abroad.

In Part 2 of our two-part series, we examine the option of withdrawing your overseas pension or superannuation as a lump sum, including when it may be available and the key tax implications to consider.

Elect, restructure or pay 30%. Treasury's exposure drafts give trustees of discretionary trusts two ways to avoid the minimum tax, but both carry strict conditions. This article explains the new rules and tracks how they respond to the points we raised in our July submission to Treasury.

Artificial intelligence (AI) is an increasingly useful and ubiquitous tool.  However, for the time being, some things may perhaps be better left for mortals.  The recent decision in In the matter of Lanmar Pty Ltd (No 2) [2026] NSWSC 800 provides a stark example of the dangers associated with an overreliance on AI and the impacts it can have on corporate governance and the ownership of shares in a business.

This article explains where it all went wrong in the case of Lanmar, a defence contractor, and the lessons that ought to be learned from the decision.

Returning to Australia after working overseas? Here’s what to consider if you have retirement savings held abroad.

In Part 1 of our two-part series, we explore transferring overseas super or pension benefits into an Australian super fund, including eligibility, tax implications, contribution caps and other key considerations.

In Olsen, in the matter of Babyskin Laser & Cosmetic Clinic Pty Ltd (Administrators Appointed) [2026] FCA 622 the Court considered an application to extend the time to convene a second meeting of creditors and analysed the relevant factors to assess. This article breaks down the decision and what the relevant factors are.

In the case of Kim v JM World AU Pty Ltd (in liq) [2026] NSWCA 146, the NSW Court of Appeal upheld the trial judge’s finding against two directors for breach of directors’ duties in relation to, among other things, transfers of company funds to overseas related entities while the company was insolvent. Notably, the Court was split on the liability of one of the directors, who was entirely inactive throughout the entire process, the majority ultimately upholding the trial judge’s ruling against her.

The Franchise Disclosure Register is an important component of Australia’s franchising regulatory framework, designed to promote transparency and assist prospective franchisees in making informed decisions

In Greensill Bank AG v Insurance Australia, the Federal Court ruled that a ‘copy’ of a live database, used in the preparation of a privileged report, was itself privileged, irrespective of the privileged status (and existence) of the original version of the database.

Family trusts, bucket companies, and UPEs are back in the spotlight. Treasury’s consultation paper on a 30% minimum tax for discretionary trusts gives tax advisers a short window to be heard.

Our preliminary thoughts on the Treasury Consultation paper on “minimum tax on discretion trusts’ are below.

The ACCC has commenced proceedings in the Federal Court against Grill’d over alleged misleading and deceptive conduct for statements made in connection with the “Tree Day Tuesday” promotional campaign. Read here for details of what is alleged.

In Tsakmakis v Tsakmakis [2026] VSC 386, the Supreme Court of Victoria rejected a claim for a constructive trust over a residential property, the claimant having failed to establish that his parents promised him that the property would be his, sufficient to give rise to an estoppel by encouragement.

The Federal Government recently published a Consultation Paper on unfair trading practices protections for small businesses. In the below article, we summarise the Consultation Paper’s discussion points and key proposals under the Competition and Consumer Amendment (Unfair Trading Practices) Bill 2026.

Following first round consultation, the Government has announced an increase in the turnover threshold for the small business 50% active asset CGT reduction from $2m to $10m and, following the release of a consultation paper, further concessions for start-ups and early-stage investors. It has also confirmed that all testamentary trusts will be exempt from the minimum tax, with detail to follow in consultation.

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.