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.

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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.

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.

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.

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.

Sladen Legal 15/9/26 Sladen Legal 15/9/26

Sladen Legal’s Succession Planning team Recognised In Doyles Guide Victoria 2026

Doyle’s Guide is a comprehensive and independent directory which showcases Australia’s best firms and lawyers. The 2026 listing of leading Victorian Wills, Estates & Succession Planning Law Firms details law firms practising within the areas of Wills, Estates and Succession Planning matters in the Victorian legal market who have been identified by their peers for their expertise and abilities in these areas.

Andrea Lin 31/8/26 Andrea Lin 31/8/26

You’ve Got Foreign Super - Now What? Part 1 - Transferring to an Aussie Fund

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.

Jake Cole 29/6/26 Jake Cole 29/6/26

When that 1/10th of property law prevails over the 9/10ths of possession: A review of a recent decision concerning a failed claim for a constructive trust over a residential property

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.

Neil Brydges 5/6/26 Neil Brydges 5/6/26

Death, deceased estates, and family trust elections: Schedule 2F and succession

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.

Daniel Smedley 18/5/26 Daniel Smedley 18/5/26

Testamentary Trusts under the proposed minimum tax: understanding the exclusion for existing assets

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.

Andrea Lin 16/10/25 Andrea Lin 16/10/25

Sladen Snippet – New Div 296 tax – what we know and what we don’t?

New Division 296 tax, as outlined in a Treasury Fact Sheet, includes two indexed thresholds ($3 million and $10 million) and taxation on realised (not unrealised) earnings from 1 July 2026. However, critical details about how realised earnings will be calculated—particularly regarding pre-1 July 2026 gains—remain unclear.

Philippa Briglia 13/10/25 Philippa Briglia 13/10/25

Sladen Snippet - Treasurer announces major changes to Div 296 tax – including removal of tax on unrealised gains

Division 296 tax to be amended to remove taxation of unrealised capital gains, according to a media release by Federal Treasurer Jim Chalmers.

Sladen Legal 15/9/25 Sladen Legal 15/9/25

Super and death case studies part 1 – pre-death withdrawals

This article is the first in a three-part series setting out practical solutions to common issues in super, tax and estate planning, with a particular focus on the tax impact of payments to beneficiaries.

Part 1 of our series looks at how withdrawing super benefits before death can form part of a member’s overall estate planning.

Magdalena Njokos 21/8/25 Magdalena Njokos 21/8/25

All Things Being Equal in the Estate Plan – Then There’s the Tax

With the best of intentions an estate plan often sets out to treat the beneficiaries on equal terms. However, it may not be until the estate is being administered that tax rears its head in some form or another so that one beneficiary’s share is diminished by the potential tax consequences attached to a certain asset including superannuation.

Sladen Legal 16/12/24 Sladen Legal 16/12/24

Courts’ supervisory powers and trust variations addressing incapacity of guardian and appointor

In the West Australian case of Dryandra Investments Pty Ltd v Hardie by her guardian Ian Yorrington [2024] WASC 248 (Dryandra case) the trustee sought orders, pursuant to section 90 of the Trustees Act 1962 (WA), that the Court approve and assent to variations to the trust deed of the Dryandra Trust (Trust).

Sladen Legal 8/10/24 Sladen Legal 8/10/24

Sladen Snippet - PBR determines that death benefit to a spouse’s estate is not tax free

Is the payment of a death benefit to a spouse’s estate tax free? The Australian Taxation Office (ATO) has released a Private Binding Ruling 1052273158502 (PBR) in which it determined that it was not under section 302-10(2) of the Income Tax Assessment Act 1997 (ITAA 97).

Sladen Legal 13/9/24 Sladen Legal 13/9/24

Sladen Legal’s Succession Planning Lawyers Recognised In Doyles Guide Victoria 2024

Doyle’s Guide is a comprehensive and independent directory which showcases Australia’s best firms and lawyers. The 2024 listing of leading Victorian Wills, Estates & Succession Planning Law Firms details law firms practising within the areas of Wills, Estates and Succession Planning matters in the Victorian legal market who have been identified by their peers for their expertise and abilities in these areas.

Sladen Legal 6/9/23 Sladen Legal 6/9/23

Sladen Legal’s Succession Planning Lawyers Recognised In Doyles Guide Victoria 2023

Doyle’s Guide is a comprehensive and independent directory which showcases Australia’s best firms and lawyers. The 2023 listing of leading Victorian Wills, Estates & Succession Planning Law Firms details law firms practising within the areas of Wills, Estates and Succession Planning matters in the Victorian legal market who have been identified by their peers for their expertise and abilities in these areas.

Edward Skilton 14/12/22 Edward Skilton 14/12/22

Marriage revokes your will – how is marriage defined?

The definitions of spouse, domestic and de facto partner are not consistent across all areas of law. It may be that in the absence of marriage, a person finds it difficult to evidence that they are:

Sladen Legal 15/9/22 Sladen Legal 15/9/22

Sladen Legal’s Succession Planning Lawyers Recognised In Doyles Guide Victoria 2022

Doyles Guide is a comprehensive and independent directory which showcases Australia’s best firms and lawyers. The 2022 listing of leading Victorian Wills, Estates & Succession Planning Law Firms details law firms practising within the areas of Wills, Estates and Succession Planning matters in the Victorian legal market who have been identified by their peers for their expertise and abilities in these areas.