Sladen Legal’s Tax Practice Recognised In Doyles Guide Victoria 2025

Sladen Legal’s Tax Practice Recognised In Doyles Guide Victoria 2025

Sladen Legal has been recognised as a Third Tier Leading Tax Law Firm in Victoria for 2025 by Doyle's Guide. Doyle's Guide is a respected and independent directory that highlights Australia’s top firms and legal professionals.

Super and death case studies part 2 – super ‘death tax’ and achieving equality between beneficiaries

Super and death case studies part 2 – super ‘death tax’ and achieving equality between beneficiaries

This article is the second 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.

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

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.

Victory International– Hybrid unit trusts subject to landholder duty

Victory International– Hybrid unit trusts subject to landholder duty

The Victorian Supreme Court has held that acquisitions of units in hybrid unit trusts are potentially subject to landholder duty.

The case has wide impact with potentially absurd outcomes for some taxpayers.

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

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.

Uber Case – Payments made to drivers are deemed to be wages for payroll tax purposes

Uber Case – Payments made to drivers are deemed to be wages for payroll tax purposes

The New South Wales Court of Appeal has held that payments made to Uber drivers are deemed to be wages for payroll tax purposes under the relevant contract provisions.

In particular, the drivers provided services to Uber under their driving contracts.  The driving contracts governed or controlled the driver’s performance.  The driving services were not ancillary to the use of the vehicles.  Uber was not successful in challenging the earlier decisions of Optical Superstore and Thomas and Naaz – in particular, the payments made to derivers were “paid or payable” by Uber.

FCT v Bendel: one more piece but uncertainty remains

FCT v Bendel: one more piece but uncertainty remains

On 12 June 2025, the High Court granted the Commissioner special leave to appeal the decision of the Full Federal Court in FCT v Bendel [2025] FCAFC 15 (Full Court Decision) that we wrote about here.

New South Wales case causes rethink on drafting of trust exclusion clauses

New South Wales case causes rethink on drafting of trust exclusion clauses

A New South Wales case has opened up a risk of taxpayers to surcharge rates of stamp duty and land tax for residential land held in family trusts where badly drafted foreign person exclusion clauses have been used.  This may require a complete review of all trust deeds to ensure that additional stamp duty and land tax imposts are not incurred.

Sladen Snippet - New Victorian Penalty Tax regime to hit taxpayers

Sladen Snippet - New Victorian Penalty Tax regime to hit taxpayers

The State Government has introduced a new bill to State Parliament to implement changes from the 2025-2026 Victorian State Budget.  Despite a promise of no new taxes or increased taxes, a new 50% penalty tax rate allows the State Revenue to impose higher penalties if it considers a taxpayer or their adviser has been “reckless”.

Victorian State Budget 2025-2026 - Tax Increases On The Way

Victorian State Budget 2025-2026 - Tax Increases On The Way

The 2025-2026 Victorian State Budget contains no new taxes or increased taxes, however previously announced changes have been confirmed – including increases to the congestion/car parking levy and the Emergency Services and Volunteers Fund levy.

FCT v Liang: Full Federal Court reaffirms taxpayer burden of proof

FCT v Liang: Full Federal Court reaffirms taxpayer burden of proof

The Full Federal Court case of Commissioner of Taxation v Liang [2025] FCAFC 4 serves as a reminder that when challenging an ATO decision at a court or tribunal, it is the taxpayer who carries the burden of proving that an assessment is excessive and what the assessment should have been.

AusNet v FCT and back-to-back rollovers: nothing else matters?

AusNet v FCT and back-to-back rollovers: nothing else matters?

This article considers the views of the Full Federal Court in AusNet v FCT on the “nothing else” condition in Division 615 and what those views may mean for proposed ATO guidance on sequential transactions and the “nothing else” condition of a rollover.

Sladen Snippet – Board of Taxation recommends no SMSF crypto carve out for trading stock exemption

Sladen Snippet – Board of Taxation recommends no SMSF crypto carve out for trading stock exemption

The Board of  Taxation (BOT) has recently released its report on the taxation of digital taxes – Review of the tax treatment of digital assets and transactions in Australia. This includes a section, from page 155, on whether crypto assets should receive the “trading stock” exemption.

Sladen Snippet – Malcolm - Land tax joint assessment

Sladen Snippet – Malcolm - Land tax joint assessment

The decision of Malcolm v Commissioner of State Revenue [2025] VCAT 218 has considered the operation of the joint owners of land provisions for Victorian land tax purposes and confirmed that where two taxpayers own multiple parcels of land together, the joint owned land will be aggregated and the progressive scale of land tax rates will be applied only once.

Sladen Snippet - Bendel and SMSFs – Part 4–Bendel and UPEs owing to SMSFs

Sladen Snippet - Bendel and SMSFs – Part 4–Bendel and UPEs owing to SMSFs

As noted in part 1 of our articles on the application of the Bendel decision to the Superannuation Industry (Supervision) Act 1993 (SIS Act), in our view, it is likely that the Courts will apply the Bendel decision to the SIS Act, such that the expanded definition of loan in the SIS Act will apply to arrangements that involve the advancement of principal with an obligation to repay and that it will not apply to a mere creditor and debtor arrangement.

Sladen Snippet - Bendel and SMSFs – Part 3 –Bendel and the in-house asset rules

Sladen Snippet - Bendel and SMSFs – Part 3 –Bendel and the in-house asset rules

As noted in part 1 of our articles on the application of the Bendel decision to the Superannuation Industry (Supervision) Act 1993 (SIS Act), in our view, it is likely that the Courts will apply the Bendel decision to the SIS Act, such that the expanded definition of loan in the SIS Act will apply to arrangements that involve the advancement of principal with an obligation to repay and that it will not apply to a mere creditor and debtor arrangement (like a UPE).

In this part 3 of the series we examine how this may play out in the in-house asset rules contained in Part 8 of the SIS Act.

Sladen Snippet - Bendel and SMSFs – Part 2 –Bendel and section 65 of the SIS Act

Sladen Snippet - Bendel and SMSFs – Part 2 –Bendel and section 65 of the SIS Act

As noted in part 1 of our articles on the application of the Bendel decision to the Superannuation Industry (Supervision) Act 1993 (SIS Act), in our view, it is likely that the Courts will apply the Bendel decision to the SIS Act, such that the expanded definition of loan in the SIS Act will apply to arrangements that involve the advancement of principal with an obligation to repay and that it will not apply to a mere creditor and debtor arrangement (like a UPE).