Sladen Thoughts
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First Vacant Residential Land Tax Holiday Home decision – taxpayer unable to claim Carlton apartment as a holiday home
The first case to consider the holiday home for vacant residential land tax (VRLT) has provided guidance as to what the Tribunal and State Revenue Office will consider in applying the exemption.
Sladen Legal’s Tax Practice Recognised in Doyles Guide Victoria 2026
Sladen Legal has been recognised as a Second Tier Leading Victorian Tax Law Firm in the 2026 Doyles Guide listing.
Doyles Guide is a respected and independent legal directory that recognises leading firms and practitioners across Australia. The 2026 listing of leading Victorian Tax Law Firms details firms practising in taxation advisory and disputes matters in the Victorian legal market who have been identified by clients and peers for their expertise in the area.
Congratulations to our Tax team members Neil Brydges, Daniel Smedley and Phil Broderick who have been individually recognised as Leading Tax Advisory Lawyers and Leading Tax Controversy Lawyers - Victoria 2026.
Why the ATO had to pay a judgment exceeding $15m (plus $20m in interest), a strict application of the equitable rule in Barnes v Addy concerning knowing receipt of trust property.
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.
When Informal Corporate Governance Becomes Oppression: A Cautionary Tale for Family and Small Businesses
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.
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.
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.
Submission: Minimum tax on discretionary trusts – exposure draft legislation
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.
A franchising joint venture gone wrong: key takeaways from SHRL Ventures Pty Ltd v Pedro-X Pty Ltd
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. .
Tax on trusts: roll-over relief for discretionary trusts: a three-year window with sharp edges
The new Subdivision 126-C roll-over provides trustees with a three-year window to restructure without triggering immediate income tax consequences. The conditions attaching to that window may, however, prove difficult to satisfy in practice. This article summarises the roll-over provisions and identifies the matters trustees and advisers should consider before choosing this course.
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.
Tax on trusts: the EET election: relief from the minimum tax, but at what cost?
The EET election lets discretionary trusts avoid the 30% minimum tax without restructuring, but the price is steep. One wrong distribution ends the election for good. This article examines the election: its conditions, its limits, and its risks for trustees and their advisers.
You’ve Got Foreign Super – Now What? Part 2 – 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 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.
Minimum tax on discretionary trusts: the drafts arrive, the questions remain
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.
Family Trust and Interposed Entity Elections - Where Succession Planning Goes Wrong
Family trust elections (FTEs), and the related interposed entity elections (IEEs), have been a feature of the tax law for almost 30 years with the rules effectively unchanged since 2007.
When artificial intelligence and the law collide: why using ChatGPT as your legal advice can lead to oppression
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.
When settlement isn’t the end of the road: lessons from Excel Texel Pty Ltd v Wilson (No 2) [2026] FCA 154
Settlement of a proceeding is not always the end of the dispute. The recent decision in Excel Texel Pty Ltd v Wilson (No 2) [2026] FCA 154, has important take aways with respect to matters that should be considered when navigating litigation and dispute resolution.
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.
Settlement Agreements: Why Some Deals Don’t Stick
Settlement agreements are not always effective to bring the dispute between the parties to an end. That is they do not ‘stick’, despite the efforts of the parties, their advisers, or others associated with formation of terms.
Merchant in a post-Budget world
Merchant in a post-Budget world or when High Court anti-avoidance doctrine meets structural trust reform.
Factors for extending convening periods for administrations: lessons from the matter of Babyskin Laser & Cosmetic Clinic Pty Ltd”
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.