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.

If you are looking for our papers and journal articles including Taxation in Australia, The Tax Institute and SMSF Association, these are available in our Sladen Smart Membership Platform, become a member or login to gain exclusive access.

Alicia Hill 5/3/26 Alicia Hill 5/3/26

Assessing when a limitation period applies to a claim and substantiating loss: Lessons from R Lawyers v Mr Daily

The task of assessing whether a claim may have expired due to the application of a statutory limitation period and how to substantiate a loss claimed if there is a viable claim is not always straightforward.

In the decision of R Lawyers v Mr Daily [2025] HCA 41, the High Court of Australia clarified when a limitation period will start running for professional negligence and the evidence needed to substantiate a claim for loss where negligence has been established in a case involving a binding financial agreement.

Alicia Hill 5/3/26 Alicia Hill 5/3/26

What interest does a bankruptcy trustee have in the property of a bankrupt executor?

Judge Forbes clarified in Odrzywolska (Trustee) v Rozmaric, in the matter of Vidmar (Bankrupt)[1], that the beneficial interest in a deceased estate and a right to indemnity of an executor who is bankrupt vests in the bankruptcy trustee in the case of bankruptcy of the executor

Alicia Hill 5/3/26 Alicia Hill 5/3/26

Removing a Liquidator – the case of Gemwood Projects Pty Ltd (in liq)

Justice Croft of the Supreme Court of Victoria removed a liquidator from the winding up of a company determining he failed to act honestly by settling unfair preference claims with the ATO and SRO without disclosing key information in Re Gemwood Projects Pty Ltd (in liq) [2025] VSC 819.

Neil Brydges 4/3/26 Neil Brydges 4/3/26

GST and the Change of Plan: When Shifting Property Intentions Trigger Tax Consequences

Andrea Lin 26/2/26 Andrea Lin 26/2/26

Sladen Snippet – Williams v Robba - death benefit claim staking process upheld

The recent decision by the QLD Supreme Court in Williams v Robba illustrates the importance of conducting a ‘claim-staking process’ to demonstrate that an SMSF trustee has given real and genuine consideration in exercising its discretion to pay superannuation death benefits.

Sarah Wedd-Elliot 26/2/26 Sarah Wedd-Elliot 26/2/26

Cross-border considerations for TDTs and the estate plan

Testamentary discretionary trusts can still be an effective estate planning tool for global families when carefully structured, with consideration given to residency of beneficiaries, control and tax treatment across jurisdictions.

Alicia Hill 20/2/26 Alicia Hill 20/2/26

The line between licence and franchise: is the agreement a franchise?

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.

Phil Broderick 12/2/26 Phil Broderick 12/2/26

Div 296 legislation introduced to Parliament – what are the key changes

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.

Edward Hennebry 2/2/26 Edward Hennebry 2/2/26

Holidays are over and it’s back to business: 10 Income Tax Issues Set to Keep Us Busy in 2026

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.

Phil Broderick 27/1/26 Phil Broderick 27/1/26

The new Div 296 draft legislation - Part 4 - issues identified with the new provisions

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.

Phil Broderick 22/1/26 Phil Broderick 22/1/26

The new Div 296 draft legislation - Part 3 - the big problem with indirect assets

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 20/1/26 Sladen Legal 20/1/26

January 2026 Sladen Legal Promotions

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

Phil Broderick 19/1/26 Phil Broderick 19/1/26

The new Div 296 draft legislation - Part 2 - the transitional rules

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.

Alicia Hill 16/1/26 Alicia Hill 16/1/26

Franchising Update: 2025 in Review

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.

Phil Broderick 15/1/26 Phil Broderick 15/1/26

The new Div 296 draft legislation – Part 1 – How it works for SMSFs

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).

Philippa Briglia 19/12/25 Philippa Briglia 19/12/25

The ‘new Div 296’ – exposure draft legislation released today

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.

Nicholas Clifton 19/12/25 Nicholas Clifton 19/12/25

New Victorian taxes to (part) pay for the Suburban Rail Loop

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

Sladen Legal 15/12/25 Sladen Legal 15/12/25

Celebrating Rob Warnock’s Retirement – A Remarkable Career of Service

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

Alicia Hill 12/12/25 Alicia Hill 12/12/25

When warranties become an important tool for protection

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.

Alicia Hill 12/12/25 Alicia Hill 12/12/25

Are companies caught by Anti-Corruption legislation under Australian law?

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.