In the decision of Leon Cycle Pty Ltd v Hi5 Scooters Pty Ltd and Jamal Raad Raad, Her Honour Judge Burchell held that the Licensing Agreement between Leon Cycle and Hi5 Scooters was not a franchising arrangement for the purposes of the Franchising Code of Conduct.

The Div 296 bill was introduced to parliament on 11 February 2026. So what were the changes from Treasury’s draft legislation? For a summary of the draft legislation see our articles – part 1, part 2, part 3 and part 4.

As the holiday season concludes and the countdown to another 30 June begins, we highlight 10 income tax issues that we expect will dominate the Australian private wealth landscape over the coming months.

This is our fourth article on the draft legislation for the new Div 296. Our first article examined the core legislation; our second article examined the transitional rules and the third article considered the problem that arises for indirect assets. This article will examine other issues with the proposed new Div 296.

This is our third article on the draft legislation for the new Div 296. Our first article examined the core legislation; while our second article examined the transitional rules. This article will examine how Div 296 will operate for indirect assets – for example where an SMSF holds assets via a unit trust or a company.

Sladen Legal is proud to announce these well-deserved promotions effective 1 January 2026.

This is our second article on the draft legislation for the new Div 296. Our first article examined the core legislation. This article will examine the transitional rules including the CGT adjustment and two rules that just apply for the 2026/27 year.

With the implementation of an updated Franchising Code of Conduct and numerous court decisions on the obligations of franchisors and franchisees, 2025 was a big year in franchising.

We’re recapping the big changes and key takeaways from 2025 that franchisees and franchisors in this article.

Treasury released its draft legislation on 19 December 2025 for the new Div 296 and at the time of writing this article the draft legislation was open for consultation (closing 16 January 2026).

As discussed here and here, the Treasurer confirmed by media release that the former Division 296 Bill would not be reintroduced in the same form as the draft legislation introduced to Parliament in November 2023.

The Victorian State Government has announced new taxes to partially fund the Suburban Rail Loop as part of “value capture” arrangements.

Rob joined us in 2019 (through the merger with Bernie O’Sullivan Lawyers) bringing 40 years of tax experience to our clients.  

Well drafted warranties offer purchasers protection by providing an avenue to seek recovery in the event that what is acquired turns out to be different than what it was represented to be by the seller.

This article looks at a case involving a share sale agreement and the outcome achieved when action was taken against the seller due to a breach of warranties offered in the share sale agreement to the purchaser.

Over the past three years, the Australian Government has placed increasing significance on developing anti-corruption laws at both the domestic and international level. This article provides an overview of some of the legislation which govern this area in Australia, how corporations can be found liable and how to access guides to manage compliance.

The interests of a secured party are not unfailing, and appropriate attention should be given to ensuring that they are placed to receive the best outcome from administration. The extent of this susceptibility was highlighted in the recent Federal Court decision of Jones (Admin) v Realtek Semiconductor Corp Nuheara Ltd (Admins Apptd) (No 1) [2025].

Where an arrangement undermines the entitlements of a secured creditor, consideration should be had to the benefits conferred by the arrangement on other creditors broadly, particularly where the alternative is liquidation.

Irrespective of whether UPEs are loans under Div 7A or not, what is often forgotten is that dealing with UPEs can result in capital gains for beneficiaries.

Where there has been land consolidation, how does this affect the application of the main residence exemption for deceased estates?

The NSW Court of Appeal has affirmed on-demand loan repayments to shadow directors were reasonable where the company was solvent and the payments caused no detriment and as such do not constitute a breach of the unreasonable director related transaction provisions in section 588FDA of the Corporations Act.

The general requirement of a self managed superannuation fund (SMSF) is that all members must be trustees of the SMSF or directors of the SMSF corporate trustee.

We are honoured to announce that our esteemed consultant, Rob Jeremiah, will retire from active practice at Sladen Legal, effective 5 December 2025